Legal Opinion
George Harvey James v. United States
Court of Appeals for the Ninth Circuit
Decided September 21, 1962No. 17069_1PublishedCited by 120 opinions
1Opinion of the Court
BROWNING, Circuit Judge.
Appellant is a traveling salesman. He sells clothing to two hundred accounts in nine western states on a commission basis for six manufacturers. In computing his 1953 personal income tax he deducted all money spent for hotel rooms, meals, and tips while away from Reno, Nevada. He contended that these were “traveling expenses (including the entire amount expended for meals and lodging) while away from home in pursuit of .a trade or business,” which are made ■deductible by Section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A) as…
2Cases cited14 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- 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
9 more not listed; retrieve them via the Exa API.
3Cited by120 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Jones v. CommissionerUnited States Tax Court · 1970
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
115 more not listed; retrieve them via the Exa API.