Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• tax home is place of employment if it is reasonable for taxpayer to have residence nearby
• where a deduction for traveling expenses was allowed when it was impossible for taxpayer to live at the job site
• but see Smith v. Warren, 388 F.2d 671 (9th Cir. 1968
• explained that the key to the Harvey test is that the taxpayer should not be expected to change his residence, and thus avoid duplicate living expenses, unless he expects to be employed for a reasonably long period of time

Source: CourtListener parenthetical corpus (CC0).