U.S. Court of Appeals for the Fifth Circuit, 1964

George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue

George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided November 9, 1964 · Tuttle, Jones, Gewin
337 F.2d 859; 14 A.F.T.R.2d (RIA) 5892 (Federal Reporter, Second Series)

George Riscalla and Marjorie A. Riscalla v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

‘ The Tax Court held that a per diem •allowance to the appellant taxpayer was taxable income. It was also held that proof was insufficient to sustain a deduction for jobsite transportation expense. The Tax Court’s determination was correct on both issues. Its decision is

Affirmed.

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