JOHN R. AND MARGARET M. MASLINE, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
JOHN R. AND MARGARET M. MASLINE, PETITIONERS-APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
462 F.2d 1328
Court of Appeals for the Fifth Circuit (1972)
Cited by 7 cases
Opinion of the Court
PER 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 v. C. I. R., 444 F. 2d 508 (5th Cir. 1971).
Affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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United States v. Taylor, 464 F.2d 240 (2d Cir. 1972)
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United States v. Fields, 466 F.2d 119 (2d Cir. 1972)
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United States v. Carneglia, 468 F.2d 1084 (2d Cir. 1972)
Previewing 3 of 7 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Isbell Enters., Inc. v. Citizens Cas. Co. OF NEW York, 431 F.2d 409 (5th Cir. 1970)
- Commissioner of Internal Revenue v. Flowers, 326 U.S. 465 (U.S. 1946)
- Curtis v. Commissioner OF Internal Revenue, 449 F.2d 225 (5th Cir. 1971)
- Jones v. Commissioner OF Internal Revenue, 444 F.2d 508 (5th Cir. 1971)