Legal Opinion
Howe A. Stidger and Betty M. Stidger v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 27, 1965No. 19630PublishedCited by 17 opinions
1Opinion of the Court
PER CURIAM:1
This is another of those troublesome cases involving the question whether certain travel expenses incurred by a taxpayer were incurred while “away from home” and are deductible for federal income tax purposes under section 162 of the Internal Revenue Code of 1954. At the time the deduction involved here was claimed, section 162 read in pertinent parts:2
“(a) In General — There shall be allowed as a deduction all the ordinary and necessary expenses paid or *296incurred during the taxable year in carrying on any trade or business, including * * *(2) traveling expenses (including the…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Latham Park Manor, Inc. v. CommissionerUnited States Tax Court · 1977
- Morton v. GardnerDistrict Court, S.D. West Virginia · 1966
12 more not listed; retrieve them via the Exa API.