Legal Opinion
Ellwein v. United States
District Court, D. North Dakota
Decided December 30, 1983No. Civ. No. A2-81-188PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BENSON, Chief Judge.
The Ellweins brought this lawsuit for a refund of income taxes assessed against and paid by them for the year 1979. The first issue presented is whether expenses incurred for transportation, food, and lodging by the husband taxpayer, while working as a boilermaker in the construction of power plants in central North Dakota, are deductible. The taxpayers claim these expenses are deductible under section 162 of the Internal Revenue Code of 1954 as ordinary and necessary business expenses. Deductibility of these expenses depends on whether Nester Ellwein’s…
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- United States v. Lee W. Tauferner and Carolyn E. TaufernerCourt of Appeals for the Tenth Circuit · 1969
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3Cited by3 opinions
- Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Iowa Ass'n of School Boards v. Iowa Public Employment Relations BoardSupreme Court of Iowa · 1987
- Ellwein v. United StatesDistrict Court, D. North Dakota · 1986