Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United States

How courts have described this case

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

• holding the tax home for airline pilots having dual employers and places of employment to be the city of the airline’s duty base
• holding the tax home for airline pilots having dual employers and places of employment was the city of the airline’s duty base
• applying the Markey test and concluding that the taxpayer's tax home was the location where he spent more working time and derived most of his income
• applying the Markey test, the court concluded that the taxpayer's tax home was the location where he spent more working time and derived most of his income
• allowing commercial pilot's travel expenses between his San Francisco, California, airline duty post and Reno, Nevada, where he resided as a condition of retaining employment with the Nevada Air National Guard
• in case dealing with airline pilots having dual employers and places of employment, tax home held to be city of airline duty base

Source: CourtListener parenthetical corpus (CC0).