FILLER v. COMMISSIONER OF INTERNAL REVENUE

No. 17258.

321 F.2d 900 (1963)

F. Earl FILLER, Jr., and Maedean Filler, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 27, 1963.


Attorney(s) appearing for the Case

Ellsworth W. Ginsberg, St. Louis, Mo., filed brief for petitioners.

Louis Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., and Lee A. Jackson, Meyer Rothwacks and Stephen B. Wolfberg, Attys., Dept. of Justice, Washington, D. C., filed brief for respondent.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and YOUNG, District Judge.


VAN OOSTERHOUT, Circuit Judge.

This case is before us upon taxpayers' timely petition for review of the decision of the Tax Court filed October 30, 1962 (opinion not reported), upholding the Commissioner's determination of income tax deficiencies against taxpayers for the years 1957, 1958, and 1959.

The only issue raised here is whether taxpayers are entitled to deduct from gross income amounts of per diem living allowances paid to F. Earl Filler by his employer...

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