Legal Opinion
Matilda M. Brooks v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 21, 1959No. 16355_1PublishedCited by 28 opinions
1Opinion of the Court
BARNES, Circuit Judge.
The Tax Court reviewed a deficiency assessed against petitioner Matilda M. Brooks and found against her. The deficiency asserted involved a deduction claimed by petitioner for expenses of travel and living while petitioner was doing research in Europe during 1952 and 1953. The Tax Court had jurisdiction under 26 U.S.C. §§ 6213, 6214, 7442. The appeal is timely, and this Court has jurisdiction to review the decision of the Tax Court under 26 U.S.C. §§ 7481-7483.
Petitioner is an accomplished research scientist. She received her Ph.D. from Radcliffe College in 1920. Since…
2Cases cited9 opinions
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Doggett v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Widener v. CommissionerUnited States Board of Tax Appeals · 1927
- Coffey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Ford v. CommissionerUnited States Tax Court · 1971
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
23 more not listed; retrieve them via the Exa API.