Legal Opinion
Commissioner of Internal Revenre v. Vaal R. Dodd and Carolyn Dodd
Court of Appeals for the Fifth Circuit
Decided April 24, 1969No. 26463PublishedCited by 14 opinions
1Opinion of the Court
DYER, Circuit Judge:
This is a petition to review, pursuant to section 7482 of the Internal Revenue Code of 1954, a decision by the Tax Court that moving expenses paid by the respondents, Vaal R. Dodd and Carolyn Dodd, were properly deducted on their 1963 joint income tax return as an “ordinary and necessary" business expense pursuant to section 162 of the Code. 1 We reverse.
Dodd was employed as a machinist at Standard Oil Company’s refinery in El Segundo, California. On March 1, 1963, he was offered employment in the same capacity at Standard’s refinery in Pasca-goula, Mississippi, but was…
2Cases cited9 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- McDonald v. CommissionerSupreme Court of the United States · 1944
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Keyes v. SCHOOL DIST. NO. 1, DENVER, COLO.District Court, D. Colorado · 1977
- Edward N. Wilson and Louise K. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Alvin L. Goldman and Elisabeth C. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Ernest L. Merlino and Lieselotte M. Merlino v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
9 more not listed; retrieve them via the Exa API.