About: Commissioner v. Flowers

Facets (new session)
Description
Metadata
Settings
- Rule:
- Inverse Functional Properties:
- "Same As":

About: Commissioner v. Flowers Goto Sponge NotDistinct Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)
QRcode icon

http://dbpedia.demo.openlinksw.com/c/5G7eUEuZZo

Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under § 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business. Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent tr

Attributes	Values
rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case umbel-rc:Event
rdfs:label	Commissioner v. Flowers (en)
rdfs:comment	Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under § 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business. Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent tr (en)
foaf:name	(en) Commissioner of Internal Revenue v. Flowers (en)
dcterms:subject	United States Supreme Court cases 1946 in United States case law United States taxation and revenue case law United States Supreme Court cases of the Stone Court
Wikipage page ID	14228390 (xsd:integer)
Wikipage revision ID	990439596 (xsd:integer)
Link from a Wikipage to another Wikipage	F.2d List of United States Supreme Court cases, volume 326 United States Tax Court Internal Revenue Code Internal Revenue Code section 162(a) United States Supreme Court cases 1946 in United States case law Mobile, Alabama United States taxation and revenue case law 5th Cir. United States Supreme Court cases of the Stone Court Jackson, Mississippi L. Ed. Supreme Court of the United States Certiorari U.S. LEXIS
Link from a Wikipage to an external page	https://scholar.google.com/scholar_case%3Fcase=6874338349709001929 https://supreme.justia.com/cases/federal/us/326/465/ https://www.law.cornell.edu/supremecourt/text/326/465 http://cdn.loc.gov/service/ll/usrep/usrep326/usrep326465/usrep326465.pdf https://law.justia.com/cases/federal/appellate-courts/F2/148/163/1503819/ https://www.courtlistener.com/opinion/104212/commissioner-v-flowers/
sameAs	Commissioner v. Flowers Commissioner v. Flowers Commissioner v. Flowers Commissioner v. Flowers
Subsequent	Rehearing denied, . (en)
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource-inline dbt:Ussc
Dissent	Rutledge (en)
LawsApplied	26 (xsd:integer)
ParallelCitations	66 (xsd:integer)
Prior	17280.0 (second)
USPage	465 (xsd:integer)
USVol	326 (xsd:integer)
ArgueYear	1945 (xsd:integer)
case	Commissioner v. Flowers, (en)
courtlistener	https://www.courtlistener.com/opinion/104212/commissioner-v-flowers/
DecideDate	0001-01-02 (xsd:gMonthDay)
DecideYear	1946 (xsd:integer)
fullname	Commissioner of Internal Revenue v. Flowers (en)
Holding	In order to deduct the expense of traveling under §162, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. (en)
justia	https://supreme.justia.com/cases/federal/us/326/465/
Litigants	Commissioner v. Flowers (en)
majority	Murphy (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep326/usrep326465/usrep326465.pdf
has abstract	Commissioner v. Flowers, 326 U.S. 465 (1946), was a Federal income tax case before the Supreme Court of the United States. The Court held that in order to deduct the expense of traveling under § 162 of the Internal Revenue Code, the expense must be incurred while away from home, and must be a reasonable expense necessary or appropriate to the development and pursuit of a trade or business. In this case, the attorney in question could only deduct traveling expenses from her gross income when the railroad's business forced attorney to travel and live temporarily at some place other than the railroad's principal place of business. Where attorney preferred for personal reasons to live in a different state from the location of his employer's principal office, and his duties required frequent trips to that office, the evidence sustained Tax Court's finding that the necessary relation between expenses of such trips and the railroad's business was lacking. (en)
ArgueDateA	0001-12-11 (xsd:gMonthDay)
ArgueDateB	12 (xsd:integer)
cornell	https://www.law.cornell.edu/supremecourt/text/326/465
googlescholar	https://scholar.google.com/scholar_case%3Fcase=6874338349709001929
NotParticipating	Jackson (en)
prov:wasDerivedFrom	wikipedia-en:Commissioner_v._Flowers?oldid=990439596&ns=0
page length (characters) of wiki page	6159 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Commissioner_v._Flowers
is Link from a Wikipage to another Wikipage of	List of United States Supreme Court cases by the Stone Court 326 U.S. 465 Commissioner v Flowers Commissioner of Internal Revenue v. Flowers
is Wikipage redirect of	326 U.S. 465 Commissioner v Flowers Commissioner of Internal Revenue v. Flowers
is foaf:primaryTopic of	wikipedia-en:Commissioner_v._Flowers

Faceted Search & Find service v1.17_git147 as of Sep 06 2024

Alternative Linked Data Documents: ODE Content Formats:

RDF

ODATA

Microdata

About

OpenLink Virtuoso version 08.03.3332 as of Dec 5 2024, on Linux (x86_64-generic-linux-glibc212), Single-Server Edition (378 GB total memory, 61 GB memory in use)
Data on this page belongs to its respective rights holders.
Virtuoso Faceted Browser Copyright © 2009-2025 OpenLink Software