George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue
337 F.2d 859, 14 A.F.T.R.2d (RIA) 5892
CourtCourt of Appeals for the Fifth Circuit
DecidedNovember 9, 1964
Docket21120
StatusPublished
Cited by2 cases
This text of 337 F.2d 859 (George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue, 337 F.2d 859, 14 A.F.T.R.2d (RIA) 5892 (5th Cir. 1964).
Opinion
‘ The Tax Court held that a per diem •allowance to the appellant taxpayer was taxable income. It was also held that proof was insufficient to sustain a deduction for jobsite transportation expense. The Tax Court’s determination was correct on both issues. Its decision is
Affirmed.
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Related
Green v. Commissioner
1989 T.C. Memo. 599 (U.S. Tax Court, 1989)
Lopkoff v. Commissioner
1982 T.C. Memo. 701 (U.S. Tax Court, 1982)
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Bluebook (online)
337 F.2d 859, 14 A.F.T.R.2d (RIA) 5892, Counsel Stack Legal Research, https://law.counselstack.com/opinion/george-riscalla-and-marjorie-a-riscalla-v-commissioner-of-internal-ca5-1964.