Legal Opinion
Cross v. United States
District Court, S.D. New York
Decided October 8, 1963PublishedCited by 4 opinions
1Opinion of the Court
WYATT, District Judge.
Plaintiffs move for summary judgment in an action for the recovery of that part *158of their income tax for the year 1954 alleged to have been erroneously or illegally assessed or collected. 28 U.S.C. § 1346(a) (1); Fed.R.Civ.P. 56.
The action and this motion involve the deductibility of expenses of a visit in Europe by a college professor of languages. Internal Revenue Code of 1954, § 162(a); Regulations, 26 C.F.R. § 1.162-5.
The cited Code provision allows as a deduction “ordinary and necessary expenses” of a “trade or business”.
The cited part of the Income Tax Regulations…
2Cases cited6 opinions
- Towne v. EisnerSupreme Court of the United States · 1918
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Coughlin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Evelyn and John Paul Devereaux v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Ephraim Cross and Mary Cross v. United StatesCourt of Appeals for the Second Circuit · 1964
- Marlin v. CommissionerUnited States Tax Court · 1970
- Cross v. United StatesDistrict Court, S.D. New York · 1966
- Marlin v. CommissionerUnited States Tax Court · 1970