Legal Opinion
Commissioner of Internal Revenue v. Homer H. And Minnidell M. Starr
Court of Appeals for the Tenth Circuit
Decided August 30, 1968No. 9370_1PublishedCited by 12 opinions
1Opinion of the Court
HICKEY, Circuit Judge.
This is an action to recover federal income taxes paid on money received by an employee from his employer to reimburse him for temporary living expenses when he was transferred to a new post of duty. Taxpayer questions the inclusion of this money in his taxable gross income and, in the alternative, contends these reimbursements are deductible as moving expenses.
Taxpayer, appellee, has been employed by the United States Steel Corporation since 1937. On December 1, 1961, the taxpayer was permanently transferred, at a reduced salary, from San Francisco, California, to…
2Cases cited5 opinions
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- James J. Ritter v. The United StatesUnited States Court of Claims · 1968
- Kenneth D. England and Connie J. England v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- Cavanagh v. CommissionerUnited States Tax Court · 1961
- Verlin W. And Anna Jo Koons v. United States of America, Charles H. And Cecelia Parker v. United StatesCourt of Appeals for the Ninth Circuit · 1963
3Cited by12 opinions
- McLellan v. CommissionerUnited States Tax Court · 1968
- Lull v. CommissionerUnited States Tax Court · 1969
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
- Ashby v. CommissionerUnited States Tax Court · 1969
- Eckels v. CommissionerUnited States Tax Court · 1968
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