From our private database of 22,300+ case briefs...
Green v. Commissioner
United States Tax Court
74 T.C. 1229 (1980)
Margaret Green (plaintiff) had a rare blood type and sold her blood plasma as her primary source of income. Green traveled to Serologicals, Inc., of Pensacola 95 times in 1976, and in addition to the payment for her plasma, Green was given $5 per trip as a travel allowance. Green deducted the $475 she received in travel allowances on her income-tax return as business expenses. The Commissioner of Internal Revenue (the Commissioner) (defendant) disallowed the deductions, reasoning that Green’s travel allowances covered her commuting costs, which were nondeductible personal expenses. Green petitioned the United States Tax Court for a redetermination.
Rule of Law
Holding and Reasoning (Bruce, 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 517,000 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
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 517,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 22,300 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.