Bailey v. Commissioner
United States Tax Court
Held, traveling expense deduction denied because the expenditures were not made while away from home. Heldfurther, employee business expenses and other business deductions determined.
1Opinion of the Court
GARNET E. BAILEY and KATHERINE P. BAILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bailey v. Commissioner
Docket No. 3969-78.
United States Tax Court
T.C. Memo 1984-610; 1984 Tax Ct. Memo LEXIS 60; 49 T.C.M. (CCH) 141; T.C.M. (RIA) 84610;
November 21, 1984.
Held, traveling expense deduction denied because the expenditures were not made while away from home. Heldfurther, employee business expenses and other business deductions determined.
C. Frederick Bent, III, for the petitioners.
Maureen T. O'Brien, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge:…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Heuer v. CommissionerUnited States Tax Court · 1959
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Wills v. CommissionerUnited States Tax Court · 1967
- Peter Stemkowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Pridgen v. Internal RevenueCourt of Appeals for the Fourth Circuit · 2001