Legal Opinion
United States v. Lee W. Tauferner and Carolyn E. Tauferner
Court of Appeals for the Tenth Circuit
Decided February 24, 1969No. 10113PublishedCited by 51 opinions
1Opinion of the Court
SETH, Circuit Judge.
This is an action for refund of income taxes paid on a deficiency assessment for 1961 and 1962. The trial court entered judgment for the taxpayer, and the Government has taken this appeal. The refund claimed by the taxpayer arose from his deduction of the cost of his daily transportation between his residence at Brigham City, Utah, and the Thiokol Chemical Corporation plant where he worked as a contracts administrator. The deductions were made by the taxpayer as ordinary and necessary business expenses under section 162(a) of the 1954 Internal Revenue Code, and apparently…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. StidgerSupreme Court of the United States · 1967
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Donald P. Kasun and Joyce J. Kasun v. United StatesCourt of Appeals for the Seventh Circuit · 1982
- Sanders v. CommissionerCourt of Appeals for the Ninth Circuit · 1971
46 more not listed; retrieve them via the Exa API.