Legal Opinion
Donald P. Kasun and Joyce J. Kasun v. United States
Court of Appeals for the Seventh Circuit
Decided March 5, 1982No. 81-1889PublishedCited by 52 opinions
1Opinion of the Court
SPRECHER, Circuit Judge.
This is a suit for a refund of $1,042.46 in federal income taxes alleged to have been erroneously assessed against the taxpayer for the tax years 1972 and 1973. The district court granted summary judgment for the government, holding that the taxpayer was not entitled to deduct as ordinary and necessary business expenses his daily travel expenses incurred in commuting between his residence and his place of employment. We affirm.
I
The taxpayer, Donald P. Kasun, 1 is a heat and frost insulator who lives in Hales Corners, Wisconsin. He and his family have always lived in…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- 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
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- United States v. Daniel J. Gleason, Individually and D/B/A Tax Toolbox, Inc., and My Tax Man, Inc.Court of Appeals for the Sixth Circuit · 2005
- Billy J. Neal and Judith A. Neal v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- 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
- Robison v. Montana Department of RevenueMontana Supreme Court · 2012
- Edward M. Dahood, Jr., Wilfred and Diane Masse, George H. And Alice A. Senecal, Edward J. Young v. United StatesCourt of Appeals for the First Circuit · 1984
47 more not listed; retrieve them via the Exa API.