Masline v. Commissioner
United States Tax Court
In May 1963 petitioner, who had been employed and living with his wife in Augusta, Georgia, accepted a new job as an estimator with a firm in Decatur, located in the Atlanta area, which is about 165 miles from Augusta. In October 1963, petitioner was hired by the D.M. Weatherly Company in Atlanta as chief estimator and has continued in this job to the date of the instant trial. At all times during this employment, petitioner worked at the company's Atlanta office.
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In May 1963 petitioner, who had been employed and living with his wife in Augusta, Georgia, accepted a new job as an estimator with a firm in Decatur, located in the Atlanta area, which is about 165 miles from Augusta. In October 1963, petitioner was hired by the D.M. Weatherly Company in Atlanta as chief estimator and has continued in this job to the date of the instant trial. At all times during this employment, petitioner worked at the company's Atlanta office. During the entire period of his employment in Atlanta, petitioner's wife and son, who was born in 1966, lived in Augusta. She…
1Opinion of the Court
John R. and Margaret M. Masline v. Commissioner.
Masline v. Commissioner
Docket No. 3922-69.
United States Tax Court
T.C. Memo 1971-204; 1971 Tax Ct. Memo LEXIS 129; 30 T.C.M. (CCH) 850; T.C.M. (RIA) 71204;
August 18, 1971, filed.
In May 1963 petitioner, who had been employed and living with his wife in Augusta, Georgia, accepted a new job as an estimator with a firm in Decatur, located in the Atlanta area, which is about 165 miles from Augusta. In October 1963, petitioner was hired by the D.M. Weatherly Company in Atlanta as chief estimator and has continued in this job to the date of the instant…
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Garlock v. CommissionerUnited States Tax Court · 1960
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Michael E. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2020