Legal Opinion
Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 19, 1963No. 17195PublishedCited by 142 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
The question involved in this appeal is concerned with deductions claimed by Leo C. Cockrell (hereinafter called petition er) as “traveling expense * * * while away from home' ” under Section 162(a) (2), I.R.C.1954 (26 U.S.C.A. § 162(a) (2)). The facts relating to that question are not in dispute — they are set forth at length in the Tax Court’s opinion reported at 38 T.C. 470. Consequently we only state background facts sufficient to pinpoint the issue.
Petitioner is employed by McDonnell Aircraft Corporation (hereinafter referred to as McDonnell) as a data engineer in…
2Cases cited20 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- United States v. StewartSupreme Court of the United States · 1940
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Cockrell v. CommissionerUnited States Tax Court · 1962
15 more not listed; retrieve them via the Exa API.
3Cited by142 opinions
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Norwood v. CommissionerUnited States Tax Court · 1976
- Jones v. CommissionerUnited States Tax Court · 1970
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Turner v. CommissionerUnited States Tax Court · 1971
137 more not listed; retrieve them via the Exa API.