1. Home
  2. Browse Decisions
  3. F.2d
  4. 631 F.2d
  5. 631 F.2d 351 (1980)
 

DALY v. C. I. R.

No. 79-1523.

631 F.2d 351 (1980)

Lee E. DALY and Rosemarie H. Daly, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 9, 1980.

Attorney(s) appearing for the Case

Charles W. Schoeneman, Washington, D.C., for appellants.

James F. Miller, Tax Division, Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud, Tax Division, Dept. of Justice, Washington, D.C., on brief), for appellee.

Before FIELD, Senior Circuit Judge, HALL and SPROUSE, Circuit Judges.

K. K. HALL, Circuit Judge:

Lee and Rosemarie Daly appeal from a Tax Court decision which disallowed the deduction of certain meal, lodging and travel expenses incurred by Lee Daly during 1975. The Tax Court found that Daly, a salesman, resided and maintained his office in his home in McLean, Virginia, but concentrated the greater share of his income producing activities in the Philadelphia, Pennsylvania area. The court concluded that Philadelphia was Daly's principal...

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