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Rosenspan v. United States

United States Court of Appeals for the Second Circuit
438 F.2d 905 (1971)


Facts

Robert Rosenspan (plaintiff) was a traveling jewelry salesman. In 1962 and 1964, he was employed by New York City jewelers. He traveled throughout the Midwest 300 days a year and did not maintain a permanent residence. Rosenspan sought to deduct his expenses for meals and lodging while traveling. The Commissioner (defendant) disallowed the deduction. Rosenspan sued for a refund in the District Court for the Eastern District of New York. The District Court dismissed the complaint.

Rule of Law

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Issue

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Holding and Reasoning (Friendly, J.)

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  • A “yes” or “no” answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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