1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 18 T.C.M.
  5. 18 T.C.M. 872 (1959)
 

HUBER v. COMMISSIONER

Docket No. 67595.

18 T.C.M. 872 (1959)

T.C. Memo. 1959-194

Harvey R. Huber and Geraldine R. Huber v. Commissioner.

United States Tax Court.

Filed October 20, 1959.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., and Charles J. Higson, Esq., 728 Pacific Mutual Building, Los Angeles, Calif., for the petitioners. Eugene F. Reardon, Esq., Leo K. O'Brien, Esq., and R. E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in the income tax of petitioners for the taxable year 1953 in the amount of $512.86. The sole issue is whether during 1953 petitioner Harvey R. Huber was "away from home" within the meaning of sections 22(n)(2) and 23(a)(1)(A) of the Internal Revenue Code of 1939,1 while performing services...

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