Legal Opinion
Peurifoy v. Commissioner
Supreme Court of the United States
Decided December 8, 1958No. 46PublishedCited by 385 opinions
1Per curiam
The petitioners were employed as construction workers at a site in Kinston, North Carolina, for continuous periods of 20% months, 12% months, and 8% months, respectively, ending in the year 1953. Each of the petitioners maintained a permanent residence elsewhere in North Carolina. In reporting his adjusted gross income for 1953 each petitioner deducted amounts expended for board and lodging at Kinston during the period of employment there, and for transportation from Kinston to his permanent residence upon leaving that employment. These deductions were disallowed by the respondent. Ensuing…
2Cases cited11 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- National Labor Relations Board v. Pittsburgh Steamship Co.Supreme Court of the United States · 1951
- Schurer v. CommissionerUnited States Tax Court · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by385 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Garlock v. CommissionerUnited States Tax Court · 1960
380 more not listed; retrieve them via the Exa API.