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

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)

Counsel

Hugh F. Culverhouse, James E. Miller, Jacksonville, Fla., for petitioners., Louis F. Oberdorfer, Asst. Atty. Gen., Carolyn R. Just, Lee A. Jackson, Dept, of Justice, R. P. Hertzog, Acting Chief Counsel, IRS, Glen E. Hardy, Robert N. Anderson, Dept, of Justice, Washington, D. C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Green v. Commissioner (United States Tax Court 1989)
Lopkoff v. Commissioner (United States Tax Court 1982)

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

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.