Legal Opinion
F. E. Smith and v. K. Smith v. Neal S. Warren, District Director of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 19, 1968No. 22032PublishedCited by 53 opinions
1Per curiam
Appellant * pilots ships in the Puget Sound area, including Seattle and various other ports located from one hundred miles north to sixty miles south of that city. He used his personal automobile in traveling between his residence and the waterfronts of these ports to undertake pilotage assignments and to return to his home from such assignments. He contends that the costs of all such transportation were ordinary and necessary business expenses deductible under section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 162(a) (1964).
The District Director allowed appellant to deduct…
2Cases cited4 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- William L. Heuer, Jr. And Lucille M. Heuer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
3Cited by53 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Green v. CommissionerUnited States Tax Court · 1972
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Daly v. CommissionerUnited States Tax Court · 1979
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
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