Legal Opinion
Earl Curtis v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 5, 1971No. 71-1623PublishedCited by 31 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
This appeal presents the question whether the Tax Court correctly found that the taxpayer’s home was in Dolton, Illinois, in the vicinity of his employment. If so, his living expenses in that area are not deductible as expenses paid while in the pursuit of a trade or business under Section 162 of the Internal Revenue Code. The taxpayer asserts that his home was in Kerrville, Texas, where he and his wife owned a house and where his wife lived. We affirm.
Earl Curtis, the taxpayer, was a pipe-fitter by trade. During the years in issue — 1965, 1966, and 1967 — he worked on…
2Cases cited3 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Lloyd G. Jones and Marilyn A. Jones v. Commissioner of Internal Revenue, No. 30932 Summary Calendar. (1) Rule 18, 5 Cir. See Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New York, 5 Cir. 1970, 431 F.2d 409, Part ICourt of Appeals for the Fifth Circuit · 1971
3Cited by31 opinions
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Charles W. Ireland and Carolyn P. Ireland v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
- Gerald W. Frank v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- Dan Paul and Margo Ann Weiberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
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