Groover v. Commissioner
United States Tax Court
In 1975, P, who maintained his family residence in Jonesboro, Ga., accepted employment with the TVA at Spring City, Tenn. For 5 successive years, he was hired for a period of 50 weeks, terminated for 2 weeks, and then rehired for another 50-week period. He voluntarily left such position in 1980. Held, P may not deduct his expenses of traveling to and living in Spring City since he was not "away from home" while working there.
1Opinion of the Court
JAMES D. and WANDA M. GROOVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Groover v. Commissioner
Docket No. 11045-80.
United States Tax Court
T.C. Memo 1982-329; 1982 Tax Ct. Memo LEXIS 417; 44 T.C.M. (CCH) 103; T.C.M. (RIA) 82329;
June 14, 1982.
In 1975, P, who maintained his family residence in Jonesboro, Ga., accepted employment with the TVA at Spring City, Tenn. For 5 successive years, he was hired for a period of 50 weeks, terminated for 2 weeks, and then rehired for another 50-week period. He voluntarily left such position in 1980. Held, P may not deduct his expenses of…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
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