Quimbee logo
DMCA.com Protection Status
From our private database of 18,400+ case briefs...

McCann v. United States

United States Court of Claims
81-2 U.S.T.C. ¶9689 (1981), 696 F.2d 1386 (1983), 81-2 U.S.T.C. § 9689 (1981)


Elvia McCann and Leone McCann (plaintiffs) attended a four-day seminar in Las Vegas at the invitation of Mrs. McCann’s employer, an insurance company. The invitation went to Mrs. McCann and 46 other agents, out of 400 agents in all, who had met their sales quotas for the preceding year. The company paid for the McCanns’ transportation, lodging, and other expenses. Although the company’s agents were based in Louisiana, seminars were never held in New Orleans because the city was too familiar to their agents. Instead, the company always selected venues based on excitement and charisma and made an array of entertainment and recreational activities available to seminar attendees. For Mrs. McCann, the seminar in Las Vegas included a few hours of panel discussions, group meetings, and speeches by company officials. However, by far the greater portion of Mrs. McCann’s time, and all of her husband’s time, was spent on meals, parties, shows, and leisure activities that were either paid for or facilitated by the company. Most eligible agents attended the seminar but were not required to do so and were not penalized in any way for non-attendance. The Internal Revenue Service audited the McCanns’ income-tax return and issued a deficiency notice for failing to report the value of the seminar as gross income. The McCanns paid back taxes on the fair market value of the Las Vegas trip and then brought suit against the United States (defendant) for repayment.

Rule of Law


Holding and Reasoning (Per curiam)

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 497,000 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.

  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. Read more about Quimbee.

Here's why 497,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 18,400 briefs, keyed to 985 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.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial