Edward N. Wilson & Louise K. Wilson v. Comm'r of Internal Revenue, 412 F.2d 314 (6th Cir. 1969). · Go Syfert
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Edward N. Wilson & Louise K. Wilson v. Comm'r of Internal Revenue, 412 F.2d 314 (6th Cir. 1969). Cases Citing This Book View Copy Cite
21 citation events (1 in the last 25 years) across 3 distinct courts.
Strongest positive: Terry L. Wright & Cheryl A. Wright (tax, 2024-10-30)
Treatment trajectory · 1970 → 2026 · click a year to view as-of
1970 1998 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited "see" Terry L. Wright & Cheryl A. Wright
Tax Ct. · 2024 · signal: see · confidence high
See Wilson v. Commissioner, 49 T.C. 406 , 414–15 (1968) (“A capital loss deduction is allowed to an individual only if the loss was incurred in a trade or business or in a transaction entered into for profit.”), rev’d in part on other grounds, 412 F.2d 314 (6th Cir. 1969); DeWoskin v. Commissioner, 35 T.C. 356, 364 (1960); Winkler v. Commissioner, 2 T.C. 735 (1943) (rejecting the same argument on the basis of substantially similar provisions of the Internal Revenue Code of 1939), aff’d, 143 F.2d 483 (2d Cir. 1944).
discussed Cited "see" Hughes v. Commissioner (2×)
Tax Ct. · 1975 · signal: see · confidence high
See Wilson v. Commissioner, 412 F. 2d 314 (6th Cir. 1969), revg. 49 T.C. 406 (1968); Commissioner v. Dodd, 410 F. 2d 132 (5th Cir. 1969), revg. a Memorandum Opinion of this Court; Commissioner v. Mendel, 351 F. 2d 580 (4th Cir. 1965), revg. 41 T.C. 32 (1963).
discussed Cited "see" Newbre v. Commissioner
Tax Ct. · 1971 · signal: see · confidence high
See Edward N. Wilson, 49 T.C. 406 , 415 (1968) , reversed and remanded on other grounds, 412 F. 2d 314 (C.A. 6, 1969); Andrew F. McBride, Jr., 50 T.C. 1 (1968) , Acq. 1969- 1 C.B. 21 ; Gerald Melone, 45 T.C. 501 (1966) ; Harold K.
discussed Cited "see" Jones v. Commissioner (2×)
Tax Ct. · 1970 · signal: see · confidence high
See Commissioner v. Dodd , 410 F. 2d 132 *187 (C.A. 5, 1969), and Wilson v. Commissioner , 412 F. 2d 314 (C.A. 6, 1969), respectively.
Retrieving the full opinion text from the archive…
Edward N. WILSON and Louise K. Wilson, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
18987_1.
Court of Appeals for the Sixth Circuit.
Jun 12, 1969.
412 F.2d 314
Edward N. Wilson, in pro. per., Edward Lee Rogers, Dept. of Justice, Washington, D. C., for appellant, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief.
Peck, McCree, Combs.
Cited by 18 opinions  |  Published

ORDER

This appeal presents the question whether respondents-appellees may deduct as ordinary and necessary business expenses, pursuant to Section 162(a) of the Internal Revenue Code of 1954, unreimbursed expenses incurred in moving for the convenience of the husband’s employer from a former home to a new work location. [In 1963, Congress enacted Section 217 of the Code providing that moving expenses should be deductible, but the statute was given prospective application only and does not apply here.] The Tax Court, in a divided decision, decided such expenses could be deducted, distinguishing the case of Mendel v. Commissioner, 41 T.C. 32 (1963), rev’d, 351 F.2d 580 (4th Cir. 1965).

Upon consideration, we are of the opinion that under the circumstances shown here such expenses may not be deducted under authority of Mendel, supra, and Commissioner of Internal Revenue v. Dodd, 410 F.2d 132 (5th Cir. 1969).

The judgment is reversed and the cause is remanded to the Tax Court for proceedings consistent with this order.