Legal Opinion
Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided October 8, 1965No. 9904, 9905PublishedCited by 41 opinions
1Opinion of the Court
WINTER, District Judge.
A petition and cross petition for review of a decision of the Tax Court, Walter H. Mendel, 41 T.C. 32 (1963), raises two income tax questions: (1) whether taxpayer may deduct from income in 1957 moving expenses incurred by him in moving from Newark, New Jersey, to Richmond, Virginia, during that year, and (2) whether taxpayer may claim a dependency exemption for his son Ralph for the year 1957, and his son Stephen for the year 1958. 1
Moving Expense Deduction
Taxpayer is a physician, specializing in radiology. For the tax years in question he was employed by the United…
2Cases cited14 opinions
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Rivers v. CommissionerUnited States Tax Court · 1960
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Mendel v. CommissionerUnited States Tax Court · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Stafford v. CommissionerUnited States Tax Court · 1966
- John M. Casper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- Brown v. CommissionerUnited States Tax Court · 1967
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
36 more not listed; retrieve them via the Exa API.