U.S. Court of Appeals for the Fifth Circuit, 1967

Francis and Roberta Fugate v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided November 22, 1967 · Brown, Bell, Thornberry

386 F.2d 188; 20 A.F.T.R.2d (RIA) 5786; 1967 U.S. App. LEXIS 4445 (Federal Reporter, Second Series)

Counsel

Towner Leeper, El Paso, Tex., for appellants., Ernest Morgan, U. S. Atty., San Antonio, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwaeks, Anthony Z. Roisman, Robert I. Waxman, Attys., Dept, of Justice, Washington, D. C., for appellee.

Cases that cite this one

4 later published cases cite this decision.

Reidenbach v. Commissioner (United States Tax Court 1981)
Reilly v. Commissioner (United States Tax Court 1979)
Statton v. Commissioner (United States Tax Court 1969)
Rosenberg v. Commissioner (United States Tax Court 1969)

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 District Court held that appellants were not entitled to a refund of income taxes. Fugate v. United States, W.D. Tex., 1966, 259 F.Supp. 398. The refund was claimed on the basis of the deduction of the expenses of an European trip taken by taxpayers as expenses incurred in obtaining education under Section 162 of the Internal Revenue Code of 1954 and *189 the Treasury Regulations then in existence.

The issue before the District Court depended on the status of appellants as school teachers and the nexus of their occupation to the trip. We have considered the case in light of the amendment to Section 1.162-5 of the Regulations, published on May 1, 1967, and after the case was decided in the District Court.

We are of the view that the findings of fact entered by the District Court are not clearly erroneous and that the conclusions of law are adequately based.

Affirmed.

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