Legal Opinion
Ludwig H. Brandl v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 22, 1975No. 74-2249PublishedCited by 41 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
This is a taxpayer’s appeal from an adverse decision of the Tax Court that the taxpayer was not entitled to an income tax deduction for travel expenses incurred during the year 1969 while away from home on business. The taxpayer, it was held, had no “home” within the meaning of the statute during the tax year.
Ludwig Brandi, the taxpayer, is an unmarried Canadian citizen of German birth who moved to the United States in 1967. In 1969 he was employed as the technical representative for the Strong Electric Company of Toledo, Ohio. This position required him to…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- Francis J. Markey and Hazel L. Markey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Carroll E. Burns and Gladys Burns v. William M. Gray, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- 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
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Rambo v. CommissionerUnited States Tax Court · 1978
- Barone v. CommissionerUnited States Tax Court · 1985
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
36 more not listed; retrieve them via the Exa API.