Legal Opinion
Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 10, 1959No. 17436_1PublishedCited by 45 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
This appeal from a decision of the Tax Court, 29 T.C. 1047, brings up again a question many times presented to and answered by this and other courts. This question is whether a worker, who maintains a home as a family residence at one place while engaging in his trade or occupation at another place or places, is entitled to deduct from his gross income the expenses he incurs for travel to, and lodging and meals at, those places in pursuit of his trade.
This court, in Flowers v. Commissioner, 5 Cir., 148 F.2d 163, reversing the Tax Court threw down, and the Court of…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Schurer v. CommissionerUnited States Tax Court · 1944
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
5 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Michaels v. CommissionerUnited States Tax Court · 1969
- Garlock v. CommissionerUnited States Tax Court · 1960
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- 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
40 more not listed; retrieve them via the Exa API.