Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eighth Circuit · Decided 1963-08-19

Cited by 145 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

RIDGE, Circuit Judge. The question involved in this appeal is concerned with deductions claimed by Leo C. Cockrell (hereinafter called petition *505 er) as “traveling expense * * * while away from home' ” under Section 162(a) (2), I.R.C.1954 (<span clas…

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