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Fausner v. Commissioner, 413 U.S. 838 (1973)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Fausner v. Commissioner, 413 U.S. 838 (1973)
Fausner v. Commissioner No. 72-1396 Decided June 25, 1973 413 U.S. 838
ON PETITION FOR WRIT OF CERTIORARI TO THE UNITED STATES
COURT OF APPEALS FOR THE FIFTH CIRCUIT
Syllabus
Airline pilot taxpayer is not entitled under § 262 of the Internal Revenue Code to an exclusion from "personal" expenses for the costs of commuting by car from his home to his place of employment because, by happenstance, he must carry incidentals of his occupation with him.
Certiorari granted; 472 F.2d 561, affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Fausner v. Commissioner, 413 U.S. 838 (1973) in 413 U.S. 838 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=NMPM3R5QKF7BTAJ.
MLA:
U.S. Supreme Court. "Syllabus." Fausner v. Commissioner, 413 U.S. 838 (1973), in 413 U.S. 838, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=NMPM3R5QKF7BTAJ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Fausner v. Commissioner, 413 U.S. 838 (1973). cited in 1973, 413 U.S. 838. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=NMPM3R5QKF7BTAJ.
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