Andrews v. Commissioner
United States Court of Appeals for the First Circuit
931 F.2d 132 (1991)
Edward W. Andrews (plaintiff) was the president and chief executive officer of a pool business in Massachusetts. Because the pool business operated seasonally, Andrews began operating a horse breeding business in the off-season. Eventually, Andrews expanded his operations by establishing horse and pool businesses in Florida. Andrews spent about six months, from January through April and from November through December, in Florida. He spent the remainder of the year in Massachusetts. In an effort to minimize his travel expenses, Andrews purchased a second home in Florida. On his tax return for 1984, Andrews claimed travel expense deductions for all meals and costs related to maintaining his Florida home. The Commissioner (defendant) disallowed the deductions. The Tax Court upheld the disallowance.
Rule of Law
Holding and Reasoning (Campbell, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 175,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,000 briefs, keyed to 188 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.