John Manocchio v. Commissioner of Internal Revenue

How courts have described this case

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

• holding that there is a rational basis for the distinction
• holding that there is a rational basis for the distinction
• permitting the Commissioner to change an announced position with respect to the deductibility of flight training expenses that had been reimbursed to veterans
• deduction denied pilot for flight training expenses for which he received tax-free reimbursement from the Veterans' Administration
• deduction denied pilot for flight training expenses for which he received tax-free reimbursement from the Veterans' Administration
• upheld retroactive application of a revenue ruling disallowing deduction of reimbursed flight training expenses

Source: CourtListener parenthetical corpus (CC0).