Legal analysis from Dean's Law Dictionary will be displayed here.

This section contains the nature of the case and procedural background.

An insurance company provided a trip to New York for its agents and wives. Rudolph (P) and his wife were among the beneficiaries, and the Commissioner assessed the value of the trip as taxable income. P qualified for the trip by selling a predetermined amount of insurance. One morning of the trip was devoted to business and a group luncheon and rest of the time was for entertainment. The company paid the expenses with P’s share being allocated at $560. The District Court held the trip to be a bonus for a job well done and thus the costs were personal and deductible. This appeal resulted.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.