Legal Opinion
Dahood v. United States
District Court, D. New Hampshire
Decided February 7, 1984No. 1:03-adr-00010PublishedCited by 1 opinion
1Opinion of the Court
ORDER
DEVINE, Chief Judge.
This consolidated quintet of tax refund cases 1 presents for resolution the frequently litigated issue of the deductability for federal income tax purposes of the expenses of travel between the taxpayer’s residence and place of employment. At this stage of the proceedings, the Court has before it for decision the cross motions for summary judgment filed by the respective parties. 2
Each of the named plaintiffs has, at times relevant to this litigation, been employed in the course of the ongoing construction of a nuclear power plant in Sea-brook, New Hampshire.…
2Cases cited18 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Fausner v. CommissionerSupreme Court of the United States · 1973
- 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
- Donald P. Kasun and Joyce J. Kasun v. United StatesCourt of Appeals for the Seventh Circuit · 1982
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3Cited by1 opinion
- Edward M. Dahood, Jr., Wilfred and Diane Masse, George H. And Alice A. Senecal, Edward J. Young v. United StatesCourt of Appeals for the First Circuit · 1984