Legal Opinion
United States v. Elmire L. Le Blanc
Court of Appeals for the Fifth Circuit
Decided May 17, 1960No. 18053PublishedCited by 31 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
Fifteen years ago the Supreme Court momentarily considered that it should, and would, determine whether “home” was really home, or whether it was the taxpayer’s regular place of business employment insofar as income tax deductions for travel expense were concerned. Decision of that question in that case was avoided by placing decision on another ground. Commissioner of Internal Revenue v. Flowers, 1945, 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203.1 Thirteen *572years later the Court again bypassed this and related questions when it affirmed the Court of Appeals on the…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- O'MALLEY v. WoodroughSupreme Court of the United States · 1939
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- 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
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- Foote v. CommissionerUnited States Tax Court · 1976
26 more not listed; retrieve them via the Exa API.