Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue

Ninth Circuit

Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue

441 F.2d 1148, 27 A.F.T.R.2d (RIA) 1301, 1971 U.S. App. LEXIS 10404

Court of Appeals for the Ninth Circuit·Decided May 4, 1971·No. 24348·Published·Cited by 22 cases

Opinion

PER CURIAM.

In reporting income for the years 1963 and 1964, Taxpayers, Michael A. Tougher, Jr. and Amelia L. Tougher, his wife, deducted from gross income the cost of supplies—principally groceries—purchased by Mrs. Tougher for family use from the Federal Aviation Administration Commissary on Wake Island, where Mr. Tougher was then employed by the F.A.A. as an electronic technician.

The Commissioner disallowed these deductions and determined deficiencies in the Toughers’ income taxes resulting from these adjustments. The Tax Court, concluding that the deductions did not fall within the purview of Section 119 of the Internal Revenue Code of 1954 (26 U.S.C. § 119), as contended by the *1149 Toughers, sustained the Commissioner’s determinations. Michael A. Tougher, Jr. and Amelia L. Tougher v. C. I. R., 51 T.C. 737 (1969). The Toughers brought the matter here on petition to review the decision of the Tax Court.

We affirm on the rationale of the Tax Court.

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PER CURIAM.

In reporting income for the years 1963 and 1964, Taxpayers, Michael A. Tougher, Jr. and Amelia L. Tougher, his wife, deducted from gross income the cost of supplies—principally groceries—purchased by Mrs. Tougher for family use from the Federal Aviation Administration Commissary on Wake Island, where Mr. Tougher was then employed by the F.A.A. as an electronic technician.

The Commissioner disallowed these deductions and determined deficiencies in the Toughers’ income taxes resulting from these adjustments. The Tax Court, concluding that the deductions did not fall within the purview of Section 119 of the Internal Revenue Code of 1954 (26 U.S.C. § 119), as contended by the *1149 Toughers, sustained the Commissioner’s determinations. Michael A. Tougher, Jr. and Amelia L. Tougher v. C. I. R., 51 T.C. 737 (1969). The Toughers brought the matter here on petition to review the decision of the Tax Court.

We affirm on the rationale of the Tax Court.

Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue, 441 F.2d 1148, 27 A.F.T.R.2d (RIA) 1301, 1971 U.S. App. LEXIS 10404 (9th Cir. 1971).

Pincite

441 F.2d 1148 (Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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