Legal Opinion
George Montgomery and J. W. Montgomery v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 7, 1976No. 75-2118PublishedCited by 37 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
The question presented in this appeal is whether the taxpayer, a member of the Michigan House of Representatives representing a district in the city of Detroit, was “away from home” within the meaning of § 162(a)(2) of the Internal Revenue Code of 1954 while attending legislative sessions in Lansing, Michigan. In an opinion reported at 64 T.C. 175 (1975), the Tax Court held that the taxpayer’s “home” for purposes of § 162(a)(2) was Lansing (his principal place of business), rather than the taxpayer’s res idence in Detroit. Accordingly, he was not “away from home” while…
2Cases cited3 opinions
- Francis J. Markey and Hazel L. Markey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Lindsay v. CommissionerUnited States Board of Tax Appeals · 1936
3Cited by37 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Coombs v. CommissionerUnited States Tax Court · 1976
- Horton v. CommissionerUnited States Tax Court · 1986
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
- Chappie v. CommissionerUnited States Tax Court · 1980
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