Legal Opinion
Commissioner of Internal Revenue v. Thomas Robinson and Elaine Robinson
Court of Appeals for the Third Circuit
Decided December 23, 1959No. 12940PublishedCited by 3 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an income tax case concerning the income of the taxpayers for the year 1953. The taxpayers won before the Tax Court, 1958, 31 T.C. 65, and the Commissioner appeals.
*504The problem involved is one which has now become familiar in the various Courts of Appeals. There is no dispute on the facts. The taxpayers (husband and wife) own and operate a resort hotel in the Pocono Mountains not far from Stroudsburg, Pennsylvania. For about ten months of the year they live on the premises. They occupy living quarters in a dwelling attached to the main búild-ing of the hotel but…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
- Commissioner of Internal Revenue v. Everett and Mary C. DoakCourt of Appeals for the Fourth Circuit · 1956
- Nemmo v. CommissionerUnited States Tax Court · 1955
- Papineau v. CommissionerUnited States Tax Court · 1951
- United States v. William T. Briggs and Myrtle BriggsCourt of Appeals for the Tenth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cliff C. Wilson v. The United StatesUnited States Court of Claims · 1967
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Commissioner of Internal Revenue v. Thomas Robinson and Elaine RobinsonCourt of Appeals for the Third Circuit · 1959