Legal Opinion
Putnam v. United States
Court of Appeals for the Fifth Circuit
Decided September 9, 1994No. 93-04969PublishedCited by 7 opinions
1Opinion of the Court
DeMOSS, Circuit Judge:
Retired federal judge Richard J. Putnam and his wife Dorethea2 brought this tax refund suit under I.R.C. § 6532(a)(1) after the IRS disallowed their claim for refund of $2,781.00 and $1,320.40 in federal income taxes, plus interest, for the years 1985 and 1986, respectively. The case raises novel tax issues concerning the deductibility of travel and subsistence expenses incurred by a retired federal judge while traveling between his “official duty station,” statutorily defined to be the place where he maintains his residence, and the nearby courthouse to which he has…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner v. SolimanSupreme Court of the United States · 1993
- Commissioner v. StidgerSupreme Court of the United States · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Robertson v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Kelso v. Department of RevenueOregon Tax Court · 2000
- Liljeberg v. Comm'r of Internal RevenueCourt of Appeals for the D.C. Circuit · 2018
- BJORNSTAD v. COMMISSIONERUnited States Tax Court · 2002
2 more not listed; retrieve them via the Exa API.