Legal Opinion
James O. Henderson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 29, 1998No. 96-70164PublishedCited by 29 opinions
1Opinion of the Court
Opinion by Judge WIGGINS; Dissent by Judge KOZINSKI.
WIGGINS, Circuit Judge:
We must decide whether a taxpayer may claim Boise, Idaho as his “tax home” for the 1990 tax year even though virtually all of his work that year was for a traveling ice show. James Henderson claimed deductions under Internal Revenue Code § 162(a)(2) for living expenses incurred “away from home” while on the tours. The Commissioner disallowed the deductions, concluding that Henderson had no legal tax home for purposes of § 162(a)(2) because he lacked the requisite business reasons for living in Boise between ice show…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- 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
- Horton v. CommissionerUnited States Tax Court · 1986
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Johnson v. CommissionerUnited States Tax Court · 2000
- Robison v. Montana Department of RevenueMontana Supreme Court · 2012
- Robertson v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Minick v. Comm'rUnited States Tax Court · 2010
- Wilbert v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2009
24 more not listed; retrieve them via the Exa API.