John R. And Margaret M. Masline v. Commissioner of Internal Revenue

Fifth Circuit

John R. And Margaret M. Masline v. Commissioner of Internal Revenue

462 F.2d 1328, 30 A.F.T.R.2d (RIA) 5057, 1972 U.S. App. LEXIS 8698

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 29, 1972

Docket71-3532

StatusPublished

Cited by2 cases

This text of 462 F.2d 1328 (John R. And Margaret M. Masline 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.

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John R. And Margaret M. Masline v. Commissioner of Internal Revenue, 462 F.2d 1328, 30 A.F.T.R.2d (RIA) 5057, 1972 U.S. App. LEXIS 8698 (5th Cir. 1972).

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Opinion

PER CURIAM:

The Tax Court held that taxpayer John R. Masline’s tax home within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162, was at his principal place of employment in Atlanta, Georgia, rather than at the residence he maintained for his wife and family in Augusta, 168 miles away. The only issue on this appeal is whether the determination of the tax court was correct. We hold that it was and for reasons expressed in Curtis v. C. I. R., 449 F.2d 225 (5th Cir. 1971) affirm. See Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203 (1946); Jones v. C. I. R., 444 F.2d 508 (5th Cir. 1971).

Affirmed.

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PER CURIAM:

The Tax Court held that taxpayer John R. Masline’s tax home within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162, was at his principal place of employment in Atlanta, Georgia, rather than at the residence he maintained for his wife and family in Augusta, 168 miles away. The only issue on this appeal is whether the determination of the tax court was correct. We hold that it was and for reasons expressed in Curtis v. C. I. R., 449 F.2d 225 (5th Cir. 1971) affirm. See Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203 (1946); Jones v. C. I. R., 444 F.2d 508 (5th Cir. 1971).

Affirmed.

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462 F.2d 1328, 30 A.F.T.R.2d (RIA) 5057, 1972 U.S. App. LEXIS 8698, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-r-and-margaret-m-masline-v-commissioner-of-internal-revenue-ca5-1972.

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