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

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 4, 1971

Docket24348

StatusPublished

Cited by22 cases

This text of 441 F.2d 1148 (Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth 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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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).

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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.

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441 F.2d 1148, 27 A.F.T.R.2d (RIA) 1301, 1971 U.S. App. LEXIS 10404, Counsel Stack Legal Research, https://law.counselstack.com/opinion/michael-a-tougher-jr-and-amelia-l-tougher-v-commissioner-of-internal-ca9-1971.

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