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COMMISSIONER OF INTERNAL REVENUE v. DODD

No. 26463.

410 F.2d 132 (1969)

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, v. Vaal R. DODD and Carolyn Dodd, Petitioners-Appellees.

United States Court of Appeals Fifth Circuit.

April 24, 1969.

Attorney(s) appearing for the Case

Jonothan S. Cohen, Edward Lee Rogers, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Lester R. Uretz, Chief Counsel, Internal Revenue Service, Ronald R. Cresswell, Atty., Internal Revenue Service, Washington, D. C., for appellant.

Vaal R. Dodd, pro se.

Before THORNBERRY and DYER, Circuit Judges, and FISHER, District Judge.

DYER, Circuit Judge:

This is a petition to review, pursuant to section 7482 of the Internal Revenue Code of 1954, a decision by the Tax Court that moving expenses paid by the respondents, Vaal R. Dodd and Carolyn Dodd, were properly deducted on their 1963 joint income tax return as an "ordinary and necessary" business expense pursuant to section 162 of the Code.1 We reverse.

Dodd was employed...

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