Legal Opinion
Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell
Court of Appeals for the Ninth Circuit
Decided July 10, 1962No. 16885PublishedCited by 99 opinions
1Opinion of the Court
KOELSCH, Circuit Judge.
This is another of those numerous cases involving the question whether a construction worker, in computing his income subject to tax, is entitled to deduct expenses incurred in traveling to and from work. The facts are undisputed. Richard Y. Hartsell is a non-itinerant journeyman pipe-fitter and plumber. Beginning in 1950 he has continuously maintained his regular place of abode in Pocatello, Idaho. He is a member of the local union for his trade and has secured employment solely through the hiring hall that the union maintains at Pocatello. He has not been continuously…
2Cases cited26 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Helvering v. GowranSupreme Court of the United States · 1937
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- 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
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
21 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- 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
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
94 more not listed; retrieve them via the Exa API.