Legal Opinion
Louis R. And Yvonne M. Frederick v. United States
Court of Appeals for the Eighth Circuit
Decided August 8, 1979No. 78-1853PublishedCited by 63 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The United States appeals from a decision of the District Court allowing Louis R. Frederick 1 to deduct the transportation expenses he incurred between his home and his place of work pursuant to § 162(a) of the Internal Revenue Code. It argues that the District Court erred in determining that Frederick’s employment was for a temporary rather than an indefinite period. We hold that the District Court’s finding was not clearly erroneous and affirm.
Frederick, a carpenter, is a resident of Belcourt, North Dakota. On May 22, 1970, he began work on an anti-ballistic missile…
2Cases cited15 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
- Tucker v. CommissionerUnited States Tax Court · 1971
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
10 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Donald P. Kasun and Joyce J. Kasun v. United StatesCourt of Appeals for the Seventh Circuit · 1982
- Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
- Dan Paul and Margo Ann Weiberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United StatesCourt of Appeals for the Eighth Circuit · 1985
58 more not listed; retrieve them via the Exa API.