Mazzotta v. Commissioner
United States Tax Court
1. Held, the expense of petitioner's travel in the evening from his major post of employment to his residence, which was also his minor post of employment, was not incurred in the course of a trade or business and was not deductible under sec. 162. 2. Held: Even though petitioner ate his evening meals while conducting the business of his minor post of employment, such meals were not eaten while he was away from home overnight.
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1. Held, the expense of petitioner's travel in the evening from his major post of employment to his residence, which was also his minor post of employment, was not incurred in the course of a trade or business and was not deductible under sec. 162. 2. Held: Even though petitioner ate his evening meals while conducting the business of his minor post of employment, such meals were not eaten while he was away from home overnight. Hence, the cost of such meals was not deductible under sec. 162.
1Opinion of the Court
IrwiN, Judge:
Respondent determined tbe following deficiencies in petitioners’ income taxes:
Year Deficiency
1965 _$163.82
1966 _ 263.03
1967 _ 233.90
Petitioner did not dispute in bis petition respondent’s disallowance in part of a depreciation deduction. Accordingly, tbe issues for determination are tbe following: (1) Whether petitioner may deduct under section 1621 the cost of traveling from bis major post of employment to bis residence where be maintained a minor post of employment; and (2) whether petitioner may deduct the cost of eating meals in his home and at the Knights of Columbus lodge,…
2Cases cited3 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Douglas A. Chandler v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
3Cited by46 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Green v. CommissionerUnited States Tax Court · 1972
- Daly v. CommissionerUnited States Tax Court · 1979
- Lary v. United StatesDistrict Court, N.D. Alabama · 1985
- Frank B. Matteson and Maxine Z. Matteson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
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