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Heuer v. Commissioner of Internal Revenue

United States Court of Appeals, Fifth Circuit
Dec 6, 1960
283 F.2d 865 (5th Cir. 1960)

Summary

In Heuer we considered it to be irrelevant whether there was available public transportation or living accommodations at or near the place of business.

Summary of this case from Sanders v. Commissioner of Internal Revenue

Opinion

No. 18233.

December 6, 1960.

Petition for Review of Decision of the Tax Court of the United States (District of Louisiana).

Louis Dutrey, Elwood H. Clay, New Orleans, La., Clay, Coleman, Dutrey Thomson, New Orleans, La., for petitioners.

C. Guy Tadlock, Robert N. Anderson, Lee A. Jackson, Dept. of Justice, Washington, D.C., Charles P. Dugan, Sp. Atty., I.R.S., Hart H. Spiegel, Chief Counsel, I.R.S., Washington, D.C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Before RIVES, Chief Judge, and CAMERON and JONES, Circuit Judges.


The facts from which this controversy arose and the reasons given by the Tax Court for its decisions sustaining the position of the Commissioner are set forth in the opinion of the Tax Court. Heuer v. Commissioner of Internal Revenue, 32 T.C. 947. We are in agreement with the conclusions reached by the Tax Court and its decision is

Affirmed.


Summaries of

Heuer v. Commissioner of Internal Revenue

United States Court of Appeals, Fifth Circuit
Dec 6, 1960
283 F.2d 865 (5th Cir. 1960)

In Heuer we considered it to be irrelevant whether there was available public transportation or living accommodations at or near the place of business.

Summary of this case from Sanders v. Commissioner of Internal Revenue
Case details for

Heuer v. Commissioner of Internal Revenue

Case Details

Full title:William L. HEUER, Jr. and Lucille M. Heuer, Petitioners, v. COMMISSIONER…

Court:United States Court of Appeals, Fifth Circuit

Date published: Dec 6, 1960

Citations

283 F.2d 865 (5th Cir. 1960)

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