Legal Opinion
Robert Rosenspan v. United States
Court of Appeals for the Second Circuit
Decided February 18, 1971No. 295, Docket 35100PublishedCited by 74 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
This appeal is from the dismissal on the merits of an action for refund of income taxes, brought in the District Court for the Eastern District of New York, 316 F.Supp. 194. The taxes were paid as a result of the Commissioner’s disallowance of deductions for unreim-bursed expenses for meals and lodging, allegedly incurred “while away from home in the pursuit of a trade or business,” I.R.C. § 162(a) (2), in 1962 and 1964.
Plaintiff, Robert Rosenspan, was a jewelry salesman who worked on a commission basis, paying his own traveling expenses without reimbursement. In 1962…
2Cases cited20 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
15 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- United States v. Edward Ramon MenaCourt of Appeals for the First Circuit · 1991
- Francis J. Markey and Hazel L. Markey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Montgomery v. CommissionerUnited States Tax Court · 1975
69 more not listed; retrieve them via the Exa API.