U.S. Court of Appeals for the Ninth Circuit, 1971

Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided May 4, 1971 · Koelsch, Carter, Kilkenny

441 F.2d 1148; 27 A.F.T.R.2d (RIA) 1301; 1971 U.S. App. LEXIS 10404 (Federal Reporter, Second Series)

Counsel

H. Thomas Kay, Jr. (argued), of Henshaw, Conroy & Hamilton, Honolulu, Hawaii, for appellants., Elmer J. Kelsey (argued), Lee A. Jackson, Edward Lee Rogers, Leonard J. Henzke, Jr., Attys., Tax Division, Richard M. Hahn, Acting Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Cases that cite this one

15 later published cases cite this decision.

Walter and Nancy Jacob v. United States (3d Cir. 1974)
Ghastin v. Commissioner (United States Tax Court 1973)
Turner v. Commissioner (United States Tax Court 1977)
Weinberg v. Commissioner (United States Tax Court 1975)
Kowalski v. Comm'r (United States Tax Court 1975)
Tyler v. Commissioner (United States Tax Court 1991)
Lupton v. Commissioner (United States Tax Court 1987)
Lyman v. Commissioner (United States Tax Court 1984)
Brown v. Commissioner (United States Tax Court 1984)
Raines v. Commissioner (United States Tax Court 1983)
Tyler v. Commissioner (United States Tax Court 1982)
Harrison v. Commissioner (United States Tax Court 1981)
Edgar v. Comm'r (United States Tax Court 1979)
Murphey v. Commissioner (United States Tax Court 1975)
McDowell v. Commissioner (United States Tax Court 1974)

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.

In reporting income for the years 1963 and 1964, Taxpayers, Michael A. Tougher, Jr. and Amelia L. Tougher, his wife, deducted from gross income the cost of supplies—principally groceries—purchased by Mrs. Tougher for family use from the Federal Aviation Administration Commissary on Wake Island, where Mr. Tougher was then employed by the F.A.A. as an electronic technician.

The Commissioner disallowed these deductions and determined deficiencies in the Toughers’ income taxes resulting from these adjustments. The Tax Court, concluding that the deductions did not fall within the purview of Section 119 of the Internal Revenue Code of 1954 (26 U.S.C. § 119), as contended by the *1149 Toughers, sustained the Commissioner’s determinations. Michael A. Tougher, Jr. and Amelia L. Tougher v. C. I. R., 51 T.C. 737 (1969). The Toughers brought the matter here on petition to review the decision of the Tax Court.

We affirm on the rationale of the Tax Court.

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