UNITED STATES v. WOODALL


255 F.2d 370 (1958)

UNITED STATES of America, Appellant, v. Sherrill O. and Doris M. WOODALL, husband and wife, Appellees. UNITED STATES of America, Appellant, v. Glenn S. and Margaret H. MILLS, husband and wife, Appellees.

United States Court of Appeals Tenth Circuit.

May 6, 1958.


Attorney(s) appearing for the Case

Karl Schmeidler, Department of Justice, Washington, D. C. (John N. Stull, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Department of Justice, Washington, D. C., and James A. Borland, U. S. Atty., Albuquerque, N. M., on the brief), for appellant.

John P. Dwyer, Albuquerque, N. M. (Virgil L. Brown, Albuquerque, N. M., on the brief), for appellees.

Before PICKETT, LEWIS and BREITENSTEIN, Circuit Judges.


PICKETT, Circuit Judge.

These two cases, with independent factual backgrounds, but presenting identical legal questions, have been consolidated for disposition. They present two interrelated issues: (1) whether an amount received by an employee as reimbursement for the costs of relocating himself and his family at the place of his new employment is gross income for income tax purposes; and (2) whether such costs are deductible business expenses.

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