Armstrong v. Commissioner
United States Tax Court
Petitioner was employed by the Great Northern Railroad as a brakeman. His daily routine included the boarding of a work train in Glasgow, Mont., for a tour of duty of 10 to 16 hours. During that time the train would make a turnaround run covering 250 miles. Petitioner would purchase two meals during the course of a daily trip. Held, the costs of the meals were not deductible under section 162(a)(2), I.R.C. 1954, as petitioner was not "traveling * * * while away from home."
1Opinion of the Court
Fred G. Armstrong, Petitioner, v. Commissioner of Internal Revenue, Respondent
Armstrong v. Commissioner
Docket Nos. 95014, 95015
United States Tax Court
43 T.C. 733; 1965 U.S. Tax Ct. LEXIS 120;
March 2, 1965, Filed March 2, 1965, Filed
Decisions will be entered under Rule 50.
Petitioner was employed by the Great Northern Railroad as a brakeman. His daily routine included the boarding of a work train in Glasgow, Mont., for a tour of duty of 10 to 16 hours. During that time the train would make a turnaround run covering 250 miles. Petitioner would purchase two meals during the course of a daily…
2Cases cited10 opinions
- Drill v. CommissionerUnited States Tax Court · 1947
- Osteen v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Hyslope v. CommissionerUnited States Tax Court · 1953
- F. M. Williams v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
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