Rudolph v. United States, Civ. No. 8317.
| Court | United States Courts of Appeals. United States Court of Appeals (10th Circuit) |
| Writing for the Court | DAVIDSON |
| Citation | 189 F. Supp. 2 |
| Parties | C. J. D. RUDOLPH et ux. v. UNITED STATES of America. |
| Docket Number | Civ. No. 8317. |
| Decision Date | 21 September 1960 |
189 F. Supp. 2
C. J. D. RUDOLPH et ux.
v.
UNITED STATES of America.
Civ. No. 8317.
United States District Court N. D. Texas, Dallas Division.
September 21, 1960.
Felix Atwood and David P. Smith of Turner, White, Atwood, McLane & Francis, Dallas, Tex., for plaintiff.
W. B. West, III, U. S. Atty., Ft. Worth, Tex., and W. E. Smith, Asst. U. S Atty., Dallas, Tex., for defendant.
DAVIDSON, District Judge.
This is an action by the plaintiffs to recover $126.90 in income taxes and $10.19 of interest, together with interest on such sum. Plaintiffs were assessed and paid such amount and bring this suit to recover the payment so made.
The deficiency in such amount was assessed on the theory that the $560 admitted value of an all expense paid trip from Dallas, Texas to New York City, taken by the plaintiffs, husband and wife, in 1956, and paid for by the Southland Life Insurance Company, was includible in the income of the plaintiffs, and as a personal expense was not deductible by them as an ordinary and necessary business expense. Plaintiffs contend that the value of such trip was not income to them, and even if it were, that they are entitled to deduct its value as an ordinary and necessary business expense. Plaintiff, C. J. D. Rudolph is an insurance agent selling for Southland. He qualified to attend Southland's convention in New York City and also to take his wife along by virtue of selling the requisite amount of insurance as determined by Southland. The convention trip consumed five or six days. Of this time, one morning session was devoted to a business meeting, followed by a business luncheon. The remaining time was devoted to travel, sightseeing, entertainment, fellowship or free time.
There are certain well settled propositions of law we might gather our
It is likewise a well settled proposition of law that an employer may assemble his employees for the purpose of training and instructing them, and the expenses that he goes to or to reimburse them for the expense they went to in coming to the meeting is a legitimate expense of the company, and no gain to the employee in a monetary way.
Now the reasoning from these two propositions—let us see what is true here.
The recent Alabama case, Thomas v. Patterson, D.C.N.D.Ala., 189 F. Supp. 230, was for attending a...
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Rudolph v. United States, No. 396
...well done' and that from the point of view of the Rudolphs it 'was primarily a pleasure trip in the nature of a vacation * * *.' D.C., 189 F.Supp. 2, 4—5. The Court of Appeals approved these findings. 5 Cir., 291 F.2d 841. Such ultimate facts are subject to the 'clearly erroneous' rule, cf.......
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RUDOLPH V. UNITED STATES
...a job well done," and that, from the point of view of the Rudolphs, it "was primarily a pleasure trip in the nature of a vacation. . . ." 189 F.Supp. 2, 4-5. The Court of Appeals approved these findings. 291 F.2d 841. Such ultimate facts are subject to the "clearly erroneous" rule, cf. Comm......
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ACACIA MUTUAL LIFE INSURANCE COMPANY v. United States, Civ. No. 16469.
...1961), cert. den. 368 U.S. 837, 82 S.Ct. 35, 7 L.Ed.2d 38 (1961), and Rudolph v. United States, 291 F.2d 841 (5th Cir. 1961), affirming 189 F.Supp. 2 (N.D.Tex.1960), certiorari dismissed as improvidently granted, 370 U.S. 269, 82 S.Ct. 1277, 8 L.Ed.2d 484 (1962). In each of these cases, it ......
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Patterson v. Thomas, No. 18263.
...803, I.R.C. of 1954, 26 U.S.C.A. § 803. 8 Treasury Regulations 1.162-2(b) (2). 9 But see, Rudolph v. United States, D.C. N.D.Tex.1960, 189 F.Supp. 2. In his welcoming speech, the President of Liberty National noted that: "This is an unusual meeting since it is being held here in Virginia, a......
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Rudolph v. United States, No. 396
...well done' and that from the point of view of the Rudolphs it 'was primarily a pleasure trip in the nature of a vacation * * *.' D.C., 189 F.Supp. 2, 4—5. The Court of Appeals approved these findings. 5 Cir., 291 F.2d 841. Such ultimate facts are subject to the 'clearly erroneous' rule, cf.......
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RUDOLPH V. UNITED STATES
...a job well done," and that, from the point of view of the Rudolphs, it "was primarily a pleasure trip in the nature of a vacation. . . ." 189 F.Supp. 2, 4-5. The Court of Appeals approved these findings. 291 F.2d 841. Such ultimate facts are subject to the "clearly erroneous" rule, cf. Comm......
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ACACIA MUTUAL LIFE INSURANCE COMPANY v. United States, Civ. No. 16469.
...1961), cert. den. 368 U.S. 837, 82 S.Ct. 35, 7 L.Ed.2d 38 (1961), and Rudolph v. United States, 291 F.2d 841 (5th Cir. 1961), affirming 189 F.Supp. 2 (N.D.Tex.1960), certiorari dismissed as improvidently granted, 370 U.S. 269, 82 S.Ct. 1277, 8 L.Ed.2d 484 (1962). In each of these cases, it ......
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Patterson v. Thomas, No. 18263.
...803, I.R.C. of 1954, 26 U.S.C.A. § 803. 8 Treasury Regulations 1.162-2(b) (2). 9 But see, Rudolph v. United States, D.C. N.D.Tex.1960, 189 F.Supp. 2. In his welcoming speech, the President of Liberty National noted that: "This is an unusual meeting since it is being held here in Virginia, a......