Legal Opinion
Green v. Bookwalter
District Court, W.D. Missouri
Decided August 9, 1962No. 12831PublishedCited by 21 opinions
1Opinion of the Court
JOHN W. OLIVER, District Judge.
This is an action to recover a refund for taxes paid for the year 1956. The Commissioner of Internal Revenue disallowed deductions claimed by plaintiff for travel expenses in connection with two separate trips. Plaintiff contends that travel expenses in the amount of $1,645.-77 incurred by him on a South American trip as a Commissioner of the Commission for International Relations and Trade of Kansas City, Missouri, were deductible on the theory that plaintiff was then performing the functions of a public office within the meaning of § 7701(a) (26) IRC 1954, 26…
2Cases cited16 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- Collector v. DaySupreme Court of the United States · 1871
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Helvering v. PowersSupreme Court of the United States · 1934
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Seed v. CommissionerUnited States Tax Court · 1971
- Parsons v. CommissionerUnited States Tax Court · 1964
- Saltzman v. CommissionerUnited States Tax Court · 1970
- Tate v. CommissionerUnited States Tax Court · 1973
- Gerald W. Frank v. United StatesCourt of Appeals for the Ninth Circuit · 1978
16 more not listed; retrieve them via the Exa API.