¶1dissenting: The majority opinion takes a tender approach. I think the callousness of experience and the state of the law call for a different conclusion. Commissioner v. Mendel, 351 F. 2d 580, reversing 41 T.C. 32 and cases cited therein.
49 T.C. 406
Wilson v. Commissioner
Decided January 24, 1968
United States Tax Court · decided 1968-01-24
Petitioner, a coal geologist assigned to the Henderson, Ky., field office of the Kentucky Geological Survey, maintained his residence in Evansville, Ind., directly across the Ohio River from… Held: petitioner may deduct his moving expenses incurred in the intercity job transfer. The expenses were, and the deduction is permitted as, an ordinary and necessary business expense under sec. 162, I.R.C. 1954.
Relies on Commissioner of Internal Revenue v. Mendel · Mendel v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decision will be entered under Rule 50 · Decided 1968-01-24
How this case has been cited
Cited by 15 later decisions — most recently May 1993
2 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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