SIBLA v. C. I. R.

Nos. 78-1295, 77-3815.

611 F.2d 1260 (1980)

Richard R. SIBLA, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Robert E. COOPER, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

January 7, 1980.


Attorney(s) appearing for the Case

Robert E. Radke, Van Nuys, Cal., for Commissioner of Internal Revenue.

John B. Furay, Lewis & Marenstein, Los Angeles, Cal., for respondent-appellant.

James A. Riedy, Washington, D. C., for Robert E. Cooper; M. Carr Furguson, Washington, D. C., on brief.

John B. Furay, Los Angeles, Cal., amicus curiae.

Richard R. Sibla, pro se.

Before KENNEDY and TANG, Circuit Judges, and CURTIS, District Judge.


CURTIS, District Judge:

We have before us two appeals from decisions of the tax court upon nearly identical fact situations, the difference between them being of no relevance on this appeal. A single opinion therefore seems appropriate for the disposition of both.

These appeals involve an attempt by the taxpayers to deduct from their respective incomes their share of expenses of a mandatory organized mess at the firehouse where they were stationed. The tax...

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