Legal Opinion
Ben H. Adelson and Nancy R. Adelson v. United States
Court of Appeals for the Ninth Circuit
Decided April 16, 1965No. 18968PublishedCited by 12 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
In the court below the taxpayers, husband and wife, sought to recover moneys paid as income taxes, following denial of a claim for refund. The sole question is whether the expense- of the husband’s trip to Europe is a deductible expense. The trial court held that it is not, and we agree.
Ben H. Adelson was in 1957, and had been for over seven years, a certified and licensed teacher in the Los Angeles city school system. He taught secondary school courses in English, journalism, and reading. In September of 1957 he filed with, the school district a written request to take…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Edwin F. Krist and Marion R. Krist v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Fugate v. United StatesDistrict Court, W.D. Texas · 1966
- Cochran v. CommissionerUnited States Tax Court · 1973
- Dollins v. CommissionerUnited States Tax Court · 1982
- Gibbons v. CommissionerUnited States Tax Court · 1978
7 more not listed; retrieve them via the Exa API.