Legal Opinion
Edward W. And Leona J. Andrews v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 24, 1991No. 90-2165PublishedCited by 6 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
Edward W. Andrews and his wife, Leona J. Andrews, 1 brought this action in the Tax Court for a redetermination of an income tax deficiency that the Commissioner had assessed for the tax year 1984. At issue is Andrews’ deduction of travel expenses, including meals and costs associated with maintaining a second home at Lighthouse Point, Florida, as “traveling expenses ... while away from home in the pursuit of a trade or business.” 2 Internal Revenue Code of 1954, 26 U.S.C. § 162(a)(2). 3 Per sonal living expenses are generally not deductible. 26 U.S.C. § 262.…
2Cases cited20 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
- Commissioner v. StidgerSupreme Court of the United States · 1967
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
15 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Wilbert v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2009
- Liljeberg v. Comm'r of Internal RevenueCourt of Appeals for the D.C. Circuit · 2018
- David Wilbert v. CIRCourt of Appeals for the Seventh Circuit · 2009
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
1 more not listed; retrieve them via the Exa API.