United States v. William T. Briggs and Myrtle Briggs
Cases that cite this one
4 later published cases cite this decision.
- Robinson v. Commissioner (United States Tax Court 1958)
- Commissioner of Internal Revenue v. Thomas Robinson and Elaine Robinson (3d Cir. 1959)
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal Revenue (5th Cir. 1968)
- Hurst v. Hurst (Ariz. 1959)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
The sole question in this case is whether the living costs of a managing partner, and of his family, who is required *54 under the partnership agreement to live at the hotel and manage the same are deductible business expenses of the partnership under Section 23(a) (1) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(a) (1). The trial court in a proper case before it held that they were and the Government has appealed.
In Commissioner v. Doak, 4 Cir., 234 F.2d 704, and in Commissioner v. Moran, 8 Cir., the Fourth and Eighth Circuit Courts in well reasoned cases, upon facts indistinguishable from the facts in this case, held that such expenses were not deductible. We agree with the philosophy of those cases.
The judgment is accordingly reversed and the case is remanded with directions to enter judgment for the Government.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.