Legal Opinion
Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United States
Court of Appeals for the Eighth Circuit
Decided December 5, 1985No. 84-1854, 84-1891PublishedCited by 14 opinions
1Opinion of the Court
BRIGHT, Senior Circuit Judge.
Nester Ellwein 1 appeals from a decision of the district court 2 disallowing deduc tions claimed as expenses incurred “away from home,” under 26 U.S.C. § 162(a)(2) (1982). The court’s ruling rested on its finding that Ellwein’s tax home for the relevant tax year, 1979, was in Pick City, North Dakota, rather than Lakota, North Dakota, as Ellwein contended. The Government cross-appeals from the court’s ruling permitting Ellwein to deduct transportation costs he incurred between Pick City and his 1979 work locations under 26 U.S.C. § 162(a) (1982). The Government…
2Cases cited20 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
15 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- H B & R, Inc., - Appellant/ Cross v. United States of America, - Appellee/ CrossCourt of Appeals for the Eighth Circuit · 2000
- Iowa Ass'n of School Boards v. Iowa Public Employment Relations BoardSupreme Court of Iowa · 1987
- Bobby Walraven and Katherine Walraven v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
- Raymond K. Yeates and Donna C. Yeates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- Felber v. CommissionerUnited States Tax Court · 1992
9 more not listed; retrieve them via the Exa API.