Andrews v. Commissioner

931 F.2d 132 (1991)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

Andrews v. Commissioner

United States Court of Appeals for the First Circuit
931 F.2d 132 (1991)

Play video

Facts

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

Issue

Holding and Reasoning (Campbell, J.)

What to do next…

  1. 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 733,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. 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.

    Learn about our approachRead more about Quimbee

Here's why 733,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 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.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 733,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership