Arizona Pub. Serv. v. Westinghouse Elec. Corp, 807 F.2d 177 (9th Cir. 1986). · Go Syfert
Search
Arizona Pub. Serv. v. Westinghouse Elec. Corp, 807 F.2d 177 (9th Cir. 1986). Cases Citing This Book View Copy Cite
61 citation events (14 in the last 25 years) across 3 distinct courts.
Strongest positive: Paul Warque & Marie Warque (tax, 2021-07-08)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited "see" Paul Warque & Marie Warque
Tax Ct. · 2021 · signal: see · confidence high
See Barone v. Commissioner, 85 T.C. 462, 465 (1985), aff’d without published opinion, 807 F.2d 177 (9th Cir. 1986).6 Traveling expenses, including amounts expended for meals and lodging and the use of “listed property” (as defined in section 280F(d)(4) and including passenger automobiles) may be deducted under section 162(a)(2) if they are: (1) ordinary and necessary; (2) incurred while away from home; and (3) incurred in pursuit of a trade or business.
cited Cited "see" Madsen v. Comm'r
Tax Ct. · 2010 · signal: see · confidence high
See Barone v. Commissioner, 85 T.C. 462 , 465 (1985) , affd. without published opinion 807 F.2d 177 (9th Cir. 1986) .
cited Cited "see" Lyle v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Barone v. Commissioner, 85 T.C. 462 , 466 (1985) , affd. without published opinion 807 F.2d 177 (9th Cir. 1986) .
cited Cited "see" Edwards v. Commissioner
unknown court · 1987 · signal: see · confidence high
See Barone v. Commissioner, 85 T.C. 462 (1985) , affd. without published opinion 807 F.2d 177 (9th Cir. 1986) .
cited Cited "see" Marple
unknown court · Car · signal: see · confidence high
See Barone v. Commissioner, 85 T.C. 462 , 469 (1985) , affd. without published opinion 807 F.2d 177 (9th Cir. 1986) .
discussed Cited "see, e.g." Akeem Adebayo Soboyede
Tax Ct. · 2021 · signal: see, e.g. · confidence low
See, e.g., Barone v. Commissioner, 85 T.C. 462 , 466 n.4 (1985) (concluding that the taxpayer’s reported “clothing expense” was “more properly characterized as a travel expense” for purposes of sec. 162), aff’d without published opinion, 807 F.2d 177 (9th Cir. 1986). 5 Petitioner testified that he worked remotely while in Nigeria but provided (continued...) -8- spent the remaining 35 unaccounted-for days in Minnesota, petitioner still physically spent more than 50% of his total working days in the Washington, D.C., area in 2015.
discussed Cited "see, e.g." Jiri Cerny v. Commissioner of Internal Revenue Service
9th Cir. · 1993 · signal: see also · confidence low
Accordingly, we held that "a taxpayer has a home [for purposes of section 162(a)(2) ] only when it appears that he has incurred substantial continuing living expenses at a permanent place of residence." Id. at 208 ; see also Barone v. Commissioner, 85 T.C. 462, 465 (1985), aff'd without published opinion, 807 F.2d 177 (9th Cir.1986). 5 The tax court's determination of the existence and location of a taxpayer's home for purposes of section 162(a)(2) is a determination of fact which will be overturned only if clearly erroneous.
Retrieving the full opinion text from the archive…
Arizona Public Service
v.
Westinghouse Elec. Corp
86-1587.
Court of Appeals for the Ninth Circuit.
Dec 10, 1986.
807 F.2d 177
Published

807 F.2d 177

Arizona Public Service
v.
Westinghouse Elec. Corp.

85-2369, 86-1587

United States Court of Appeals,
Ninth Circuit.

12/10/86

1

D.Ariz.

2

AFFIRMED IN PART, REVERSED IN PART, AND REMANDED