Richard Liljeberg v. Cmsnr. IRS
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November 02, 2018
DC Circ. Denies Foreign Students' Travel Deductions
The D.C. Circuit on Friday upheld the U.S. Tax Court's decision to deny deductions for three foreign citizens' travel and living costs while they were temporarily employed in the U.S., since their expenses were not for mandatory business needs.
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May 15, 2018
Foreign Students Appeal Travel Deductions Denial To DC Circ.
Three foreign residents trying to deduct their travel expenses while temporarily employed in the U.S. have told the D.C. Circuit that the U.S. Tax Court was wrong to rule against them by requiring them to have a business connection in their home countries.