Legal Opinion
Herman C. Ford and Nellie Ford v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 3, 1955No. 7030PublishedCited by 30 opinions
1Opinion of the Court
PER CURIAM. '
This is a petition to review a decision of the Tax Court which denied taxpayers Ford and wife, who filed a joint return, the right to deduct living and travel expenses of Ford for the tax years 1949 and 1950. Ford, who is a superintendent for the Rust Company, has a home in Roanoke, Virginia. The Rust Company obtained a contract to construct a sewage disposal plant and do other work for the American Viscose Company at Front Royal, Virginia; and Ford worked there continuously from December 1948 until early in the year 1951. During this time his wife and two dependents continued to…
2Cases cited5 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Andrews v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
3Cited by30 opinions
- 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
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Harvey v. CommissionerUnited States Tax Court · 1959
- Courtney v. CommissionerUnited States Tax Court · 1959
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