Louis R. And Yvonne M. Frederick 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.

• commuting expenses to a temporary worksite \a considerable distance\ from the taxpayer's residence were deductible
• taxpayer’s deduction allowed when he shows that under a project’s construction schedule and seniority system he probably would be laid off at certain times
• test indicates whether expenses were business-related

Source: CourtListener parenthetical corpus (CC0).