Legal Opinion
Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United States
Court of Appeals for the Ninth Circuit
Decided March 14, 1980No. 77-3531, 77-3532PublishedCited by 16 opinions
1Opinion of the Court
GOODWIN, Circuit Judge:
The United States appeals the district court’s judgment that Dale Folkman and Dennis Dehne 1 were entitled to deductions for the costs of traveling between their airline duty posts and Reno, Nevada, where their families lived and where the taxpayers served with the. Nevada Air National Guard, for the tax years 1971 and 1972, and that Folkman could deduct the costs of food and lodging at his airline post during the same years. We reverse.
Folkman, an airline pilot, has been stationed in San Francisco International Airport as an employee of Pan American World Airways since…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Francis J. Markey and Hazel L. Markey v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Dan Paul and Margo Ann Weiberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Cobb v. CommissionerUnited States Tax Court · 1991
- Barrett v. Comm'rUnited States Tax Court · 2017
- Blue v. CommissionerUnited States Tax Court · 1982
11 more not listed; retrieve them via the Exa API.