U.S. Court of Appeals for the Fifth Circuit, 1972

John R. And Margaret M. Masline v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided June 29, 1972 · Gewin, Ainsworth, Simpson

462 F.2d 1328; 30 A.F.T.R.2d (RIA) 5057; 1972 U.S. App. LEXIS 8698 (Federal Reporter, Second Series)

Counsel

John R. Masline, pro se., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept, of Justice, K. Martin Worthy, Chief Counsel, Raymond W. Sifly, I.R.S., Daniel B. Rosenbaum, Charles R. Burnett, Attys., Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellee.

Cases that cite this one

2 later published cases cite this decision.

Michael E. Brown v. Commissioner of Internal Revenue (11th Cir. 2020)
John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal Revenue (5th Cir. 1988)

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 taxpayer John R. Masline’s tax home within the meaning of § 162 of the Internal Revenue Code of 1954, 26 U.S.C. § 162, was at his principal place of employment in Atlanta, Georgia, rather than at the residence he maintained for his wife and family in Augusta, 168 miles away. The only issue on this appeal is whether the determination of the tax court was correct. We hold that it was and for reasons expressed in Curtis v. C. I. R., 449 F.2d 225 (5th Cir. 1971) affirm. See Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, 90 L.Ed. 203 (1946); Jones v. C. I. R., 444 F.2d 508 (5th Cir. 1971).

Affirmed.

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