Legal Opinion
Robert F. Six and Ethel Merman Six, Plaintifffs-Appellants v. United States
Court of Appeals for the Second Circuit
Decided October 18, 1971No. 60, Docket 71-1433PublishedCited by 37 opinions
1Opinion of the Court
MANSFIELD, Circuit Judge:
This appeal questions the standard to be applied in deciding whether food and lodging expenses incurred by an actress while in New York for her appearance in a Broadway show are deductible as traveling expenses “while away from home” in the pursuit of her business within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162(a) (2). In view of our decision in Rosenspan v. United States, 438 F.2d 905 (2d Cir. 1971), handed down since the district court’s decision, we remand the case for further proceedings in accordance therewith.
Certain facts found…
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- 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
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Coombs v. CommissionerUnited States Tax Court · 1976
- 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
32 more not listed; retrieve them via the Exa API.