Maurice M. Wills and Gertrude E. Wills 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.

• professional baseball player who maintained Spokane residence while playing baseball for the Los Angeles Dodgers could not deduct Los Angeles living expenses
• Harvey does not control the situation of a baseball player whose team is located in Los Angeles but whose family resides in Spokane where the player could reasonably expect his employment to continue
• baseball player’s tax home is team’s city

Source: CourtListener parenthetical corpus (CC0).