Thomas v. Orvis and Bobye G. Orvis 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.

• stating that the prohibition against deductions for reimbursable expenses is a bright line rule and applies even when an employee is unaware that the expenses are reimbursable
• deduction not allowable to the extent that the employee is entitled to reimbursement from the employer
• deduction not allowable to the extent that the employee is entitled to reimbursement from the employer
• disallowing an employee’s deduction for a reimbursable employee expense

Source: CourtListener parenthetical corpus (CC0).