Legal Opinion
A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 5, 1980No. 77-3422PublishedCited by 25 opinions
1Per curiam
The United States Tax Court held that the taxpayer is not entitled to deduct from income under § 162(a)(2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a)(2), the sums he received from his employer as reimbursements for travel expenses while working overseas. We affirm on the ground that the expenses were not incurred while “away from home” within the meaning of § 162(a)(2), as reasoned in the opinion of Judge Raum, the decisive portion of which is attached hereto as an Appendix.
AFFIRMED.
APPENDIX
OPINION
Petitioner A. J. Michel, Jr., an employee of Lockheed Aircraft Corporation, was…
2Cases cited21 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Kenneth J. Masat, and Carole Magaha Barnes, Formerly Known as Lana C. Masat v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Putnam v. United StatesCourt of Appeals for the Fifth Circuit · 1994
20 more not listed; retrieve them via the Exa API.