Legal Opinion
Edward Mathews and Clytie Mathews v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 27, 1962No. 17760PublishedCited by 8 opinions
1Per curiam
On this petition to review a decision of the Tax Court of the United States the sole question is whether certain automobile expenses incurred by the taxpayer in 1951 and 1953 are deductible as “ordinary and necessary expenses * * * in carrying on any trade or business, including * * * traveling expenses * * while away from home in the pursuit of a trade or business.” (Internal Revenue Code of 1939, Section 23 as amended, 26 U.S.C.1952 ed. § 23)
The facts are stated in the opinion of the Tax Court which is reported at 36 T.C. 483. The Tax Court, with four judges concurring separately and one…
2Cases cited3 opinions
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Mathews v. CommissionerUnited States Tax Court · 1961
3Cited by8 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Sanders v. CommissionerCourt of Appeals for the Ninth Circuit · 1971
- Sanders v. CommissionerUnited States Tax Court · 1969
- Berhow v. United StatesDistrict Court, D. Nebraska · 1968
- Sanders v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
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