Civil Procedure Keyed to Cound
Cross v. United States
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The Appellees sought a tax refund of expenses they incurred while traveling to various Mediterranean and European countries. They stated the refund was due because the purpose of the trip was for Professor Cross to study the languages he taught. Several of the Professor’s colleagues submitted affidavits to the district court stating that foreign travel was necessary for a professor of romance languages. The district court, having reviewed the evidence, granted the Appellees summary judgment. The Appellant appealed. Appellees relied on Section 162(a) of the Internal Revenue Code of 1954 (IRC). The Appellees argued they were allowed a refund because Section 162(a) of the IRC allowed deductions to be taken for expenses for education. The Appellant disagreed, claiming the Appellees’ trip was a personal vacation and a personal living expense, not subject to any deductions. Hence, the Appellant argues a triable fact existed and the lower court erroneously granted summary judgment
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