Legal Opinion
Kenneth J. Masat, and Carole Magaha Barnes, Formerly Known as Lana C. Masat v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 31, 1986No. 85-4426PublishedCited by 15 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
An airline pilot appeals a Tax Court decision sustaining the assessment of income tax deficiencies against him and his ex-wife. The Tax Court disallowed certain deductions claimed by the taxpayer and his wife for the calendar years 1976 and 1977. Conceding that the Income Tax Regulations have changed with regard to deductability of flight-training expenses, the Commissioner agrees that the Tax Court opinion should be reversed insofar as these expenses were disallowed. We therefore remand for the purpose of recomputation of the amount due by the taxpayer with…
2Cases cited9 opinions
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Leslie E. Knighten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Thomas A. Moore, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- John A. Laney and Jeanine Laney v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- William L. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1985
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
10 more not listed; retrieve them via the Exa API.