Chandler v. Commissioner
United States Tax Court
Deductions -- Travel Expenses -- Sec. 22 (n) (2), I. R. C., 1939. -- Petitioner was employed as high school principal by the City of Attleboro, Massachusetts, where he lived. He was also employed by Boston University at Boston, Massachusetts, 37 miles distant, two evenings a week as instructor. He used his personal automobile in traveling between the two cities.
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Deductions -- Travel Expenses -- Sec. 22 (n) (2), I. R. C., 1939. -- Petitioner was employed as high school principal by the City of Attleboro, Massachusetts, where he lived. He was also employed by Boston University at Boston, Massachusetts, 37 miles distant, two evenings a week as instructor. He used his personal automobile in traveling between the two cities. Held, the automobile expenses were not deductible because not incurred in connection with the performance of services by petitioner as an employee.
1Opinion of the Court
Douglas A. Chandler and Alise Chandler, Petitioners, v. Commissioner of Internal Revenue, Respondent
Chandler v. Commissioner
Docket No. 47764
United States Tax Court
23 T.C. 653; 1955 U.S. Tax Ct. LEXIS 266;
January 19, 1955, Filed
Decision will be entered for the respondent.
Deductions -- Travel Expenses -- Sec. 22 (n) (2), I. R. C., 1939. -- Petitioner was employed as high school principal by the City of Attleboro, Massachusetts, where he lived. He was also employed by Boston University at Boston, Massachusetts, 37 miles distant, two evenings a week as instructor. He used his personal automobile…
2Cases cited6 opinions
- Kershner v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Chandler v. CommissionerUnited States Tax Court · 1955
- Smith v. CommissionerUnited States Tax Court · 1954
- Summerour v. AllenDistrict Court, M.D. Georgia · 1951
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