Witcher v. State Farm Fire & Casualty Co.

How courts have described this case

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

• permitting section 162 deductions for travel between jobs or job locations
• permitting section 162 deductions for travel between jobs or job locations
• permitting section 162 deductions for travel between jobs or job locations
• payments to parochial schools attended by taxpayer's children were not acts of detached and disinterested generosity, but were for the anticipated benefit of those children
• payments to parochial schools attended by taxpayer’s children were not acts of detached and disinterested generosity, but were for the anticipated benefit of those children
• taxpayer's payment of children's secondary school tuition is a personal, not a charitable, expenditure

Source: CourtListener parenthetical corpus (CC0).