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Commissioner Vs. Flowers
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- US Supreme Court
- Jan 02, 1946
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U.S. 465 (1946) U.S. Supreme Court Commissioner v. FlowersSearch
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U.S. 465 (1946) Commissioner v. FlowersSearch
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because of a conflict between the decision below and that reached by the Fourth Circuit Court of Appeals in Barnhill v. CommissionerSearch
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is deemed to possess implied legislative approval, and to have the effect of law. Helvering v. WinmillSearch
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conditions so as to entitle a taxpayer to a deduction is purely a question of fact in most instances. See Commissioner v. HeiningerSearch
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on such a factual matter, under established principles, should not be disturbed by an appellate court. Commissioner v. ScottishSearch
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have consistently defined it as the equivalent of the taxpayer's place of business. See Barnhill v. CommissionerSearch
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supra. On the other hand, the decision below and Wallace v. CommissionerSearch
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have flatly rejected that view, and have confined the term to the taxpayer's actual residence. See also Coburn v. CommissionerSearch
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Bixler v. CommissionerSearch
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Griesemer v. CommissionerSearch
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Brown v. CommissionerSearch
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Duncan v. CommissionerSearch
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Peters v. CommissionerSearch
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Lindsay v. CommissionerSearch
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Powell v. CommissionerSearch
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Tracy v. CommissionerSearch
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Priddy v. CommissionerSearch
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Schurer v. CommissionerSearch
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Gustafson v. CommissionerSearch
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Addison v. HollySearch
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See Wallace v. CommissionerSearch
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Coburn v. CommissionerSearch
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F.2d 763, and the decision now in review, 148 F.2d 163, with which compare Barnhill v. CommissionerSearch
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and Winborne v. CommissionerSearch
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U.S. Supreme Court Commissioner v. FlowersSearch
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Barnhill v. CommissionerSearch
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Helvering v. WinmillSearch
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See Commissioner v. HeiningerSearch
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Commissioner v. ScottishSearch
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See Barnhill v. CommissionerSearch
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and Wallace v. CommissionerSearch
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Dobson v. CommissionerSearch
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