UNITED STATES v. LE BLANC

No. 18053.

278 F.2d 571 (1960)

UNITED STATES of America, Appellant, v. Elmire L. LE BLANC et al., Appellees.

United States Court of Appeals Fifth Circuit.

May 17, 1960.


Attorney(s) appearing for the Case

Morton K. Rothschild, Atty., Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Lloyd Cyril Melancon, Asst. U. S. Atty., New Orleans, La., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., M. Hepburn Many, U. S. Atty., New Orleans, La., for appellant.

Amos L. Ponder, Jr., Edw. J. Boyle, Clem H. Sehrt, Ponder & Ponder, New Orleans, La., Aubert D. Talbot, Napoleonville, La., for appellees.

Before CAMERON, JONES and BROWN, Circuit Judges.


JOHN R. BROWN, Circuit Judge.

Fifteen years ago the Supreme Court momentarily considered that it should, and would, determine whether "home" was really home, or whether it was the taxpayer's regular place of business employment insofar as income tax deductions for travel expense were concerned. Decision of that question in that case was avoided by placing decision on another ground. Commissioner of Internal Revenue v. Flowers, 1945, 326 U.S. 465

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