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Commissioner Vs. Stidger
Cites for this judgment
- US Supreme Court
- Mar 20, 1967
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U.S. 287 (1967) U.S. Supreme Court Commissioner v. StidgerSearch
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U.S. 287 (1967) Commissioner of Internal Revenue v. StidgerSearch
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a 1948 decision of the Court of Appeals for the Fourth Circuit in another case involving a military officer, Bercaw v. CommissionerSearch
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Cf. Commissioner v. FlowersSearch
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to which the statute was directed. Cf. Commissioner v. FlowersSearch
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Washington, D.C. even though each also maintained a residence in the district from which he had been elected. Lindsay v. CommissionerSearch
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endorsement of the Commissioner's position, and is sufficient reason for reversing the judgment below. Helvering v. WinmillSearch
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of expenses incurred by a military taxpayer while at a permanent duty station was previously challenged in Bercaw v. CommissionerSearch
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In addition to the instant case, see also Wright v. HartsellSearch
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Steinhort v. CommissionerSearch
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Burns v. GraySearch
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Friedman v. CommissionerSearch
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Carroll v. CommissionerSearch
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travel allowances only while the taxpayer was en route to and from Korea, not while he was based there. See also Todd v. CommissionerSearch
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O'Toole v. CommissionerSearch
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Coerver v. CommissionerSearch
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Bercaw v. CommissionerSearch
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England v. UnitedSearch
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Cockrell v. CommissionerSearch
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F.2d 504 (C.A. 8th Cir.1963), and York v. CommissionerSearch
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as meaning a taxpayer's principal place of business or employment. See Commissioner v. FlowersSearch
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since not dictated by business needs. Commissioner v. FlowersSearch
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respondent. Commissioner v. FlowersSearch
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U.S. Supreme Court Commissioner v. StidgerSearch
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Commissioner of Internal Revenue v. StidgerSearch
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Lindsay v. CommissionerSearch
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Helvering v. WinmillSearch
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Wright v. HartsellSearch
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Friedman v. CommissionerSearch
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Todd v. CommissionerSearch
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O'Toole v. CommissionerSearch
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Cir.1963), and York v. CommissionerSearch
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See Commissioner v. FlowersSearch
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Commissioner v. FlowersSearch
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