Legal Opinion
Frederick v. United States
District Court, D. North Dakota
Decided September 29, 1978No. Nos. A2-76-51, A2-76-52PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
PAUL BENSON, Chief Judge.
The above-entitled actions were consolidated for trial to the court. Both actions were brought under 28 U.S.C. § 1346(a) for refund of income taxes assessed against and paid by the respective taxpayers for the years 1971 and 1972. The issues presented are whether the travel expenses incurred by the husband taxpayers in each case while working on construction of the Safeguard Ballistic Missile Defense Facilities in northeastern North Dakota are deductible, and if so, whether the taxpayers have adequately substantiated the expenses in…
2Cases cited14 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- 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
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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3Cited by6 opinions
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- James D. Groover and Wanda M. Groover v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1983
- Groover v. CommissionerUnited States Tax Court · 1982
- Kozera v. CommissionerUnited States Tax Court · 1986
- Silkman v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.