United States Court of Appeals for the First Circuit
638 F.2d 248 (1981)
Catherine Hantzis (plaintiff) was a full-time student at Harvard Law School and resided in Boston, Massachusetts. Hantzis secured a temporary summer job as a legal assistant in New York. While working in New York, Hantzis regularly traveled back to Boston to see her husband. On her federal tax return, Hantzis deducted her travel and living costs while in New York as a business expense pursuant to 26 U.S.C. § 162(a)(2). The federal tax commissioner (commissioner) (defendant) disallowed Hantzis’s business-expense deduction, determining that (1) Hantzis’s home for purposes of § 162(a)(2) was New York, her place of employment, such that her costs were not incurred while away from home; and (2) Hantzis’s costs were not incurred in pursuit of a trade or business. Hantzis petitioned the United States Tax Court for a redetermination. The tax court rejected both of the commissioner’s positions, holding that Boston was Hantzis’s home for purposes of § 162(a)(2) because her employment in New York was only temporary. The tax court entered judgment for Hantzis. The commissioner appealed to the United States Court of Appeals for the First Circuit.
Rule of Law
Holding and Reasoning (Campbell, J.)
Concurrence (Keeton, 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 219,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 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.