Fausner v. Commissioner
United States Tax Court
1. During 1965 petitioners made payments to three parochial schools for tuition and books for their children. Held, the expenses are personal and not deductible as charitable contributions. 2. Petitioner Donald W. Fausner, an airline pilot, regularly drove to work transporting himself, a flight kit bag, and an overnight bag. The flight kit bag contained equipment that the U.S. Government and the employer airline required each pilot to have and weighed 40 pounds.
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1. During 1965 petitioners made payments to three parochial schools for tuition and books for their children. Held, the expenses are personal and not deductible as charitable contributions. 2. Petitioner Donald W. Fausner, an airline pilot, regularly drove to work transporting himself, a flight kit bag, and an overnight bag. The flight kit bag contained equipment that the U.S. Government and the employer airline required each pilot to have and weighed 40 pounds. Held, the portion of Donald's costs of transportation between his residence and place of employment attributable to the…
1Opinion of the Court
Donald W. Fausner and Anita C. Fausner, Petitioners v. Commissioner of Internal Revenue, Respondent
Fausner v. Commissioner
Docket No. 4194-68
United States Tax Court
55 T.C. 620; 1971 U.S. Tax Ct. LEXIS 202;
January 7, 1971, Filed
Decision will be entered under Rule 50.
1. During 1965 petitioners made payments to three parochial schools for tuition and books for their children. Held, the expenses are personal and not deductible as charitable contributions.
2. Petitioner Donald W. Fausner, an airline pilot, regularly drove to work transporting himself, a flight kit bag, and an overnight bag. The…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Rink v. CommissionerUnited States Tax Court · 1969
- Fausner v. CommissionerUnited States Tax Court · 1971
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