Kenneth J. Masat, and Carole Magaha Barnes, Formerly Known as Lana C. Masat 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.

• ruling that the mere fact that a taxpayer owns out-of-State property does not satisfy his or her burden of proving that the travel expenses were motivated by business rather than personal reasons

Source: CourtListener parenthetical corpus (CC0).