LIGHT v. COMMISSIONER OF INTERNAL REVENUE

No. 19598.

310 F.2d 716 (1962)

Paul LIGHT and Margaret A. Light, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

November 28, 1962.


Attorney(s) appearing for the Case

Solomon S. Goldman, New Orleans, La., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Robert N. Anderson, Arthur E. Strout, William A. Geoghegan, Attys., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Washington, D. C., for respondent.

Before HUTCHESON, CAMERON and JONES, Circuit Judges.


PER CURIAM.

The Petitioner, Paul Light, here referred to as the taxpayer, was transferred by his employer from its office in New Orleans, Louisiana, to its office in Newark, New Jersey. His family remained in New Orleans for nearly four months. During that period he made four trips to New Orleans to visit his family. Before moving his family from New Orleans, the taxpayer occupied a room at a hotel in Newark. By prearrangement, the taxpayer's employer reimbursed him...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases