Legal Opinion
John R. And Margaret M. Masline v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 29, 1972No. 71-3532PublishedCited by 2 opinions
1Per curiam
The Tax Court held that taxpayer John R. Masline’s tax home within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162, was at his principal place of employment in Atlanta, Georgia, rather than at the residence he maintained for his wife and family in Augusta, 168 miles away. The only issue on this appeal is whether the determination of the tax court was correct. We hold that it was and for reasons expressed in Curtis v. C. I. R., 449 F.2d 225 (5th Cir. 1971) affirm. See Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203 (1946); Jones…
2Cases cited3 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Earl Curtis v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Lloyd G. Jones and Marilyn A. Jones v. Commissioner of Internal Revenue, No. 30932 Summary Calendar. (1) Rule 18, 5 Cir. See Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New York, 5 Cir. 1970, 431 F.2d 409, Part ICourt of Appeals for the Fifth Circuit · 1971
3Cited by2 opinions
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Michael E. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2020