Hitchcock v. Commissioner
United States Tax Court
Petitioner, a Foreign Service information officer employed by the United States Information Agency, returned from his post in Japan to the United States on "home leave" granted pursuant to the Foreign Service Act of 1946, as amended, 22 U.S.C. sec. 1148. While on "home leave," petitioner and his family toured the United States and engaged in vacation-like activities.
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Petitioner, a Foreign Service information officer employed by the United States Information Agency, returned from his post in Japan to the United States on "home leave" granted pursuant to the Foreign Service Act of 1946, as amended, 22 U.S.C. sec. 1148. While on "home leave," petitioner and his family toured the United States and engaged in vacation-like activities. Held, expenses incurred by petitioner while on "home leave" are not deductible as traveling expenses incurred while away from home "in the pursuit of a trade or business" within the meaning of sec. 162(a), I.R.C. 1954. Stratton…
1Opinion of the Court
Wiles, Judge:
Respondent determined a deficiency of $808.16 in petitioners’ 1972 income tax. The primary issue for decision is whether David I. Hitchcock (hereinafter petitioner), a Foreign Service information officer, may deduct expenditures for food, lodging, and transportation while in the United States on “home leave” as ordinary and necessary expenses incurred while away from home in pursuit of a trade or business within the meaning of section 162(a)(2).1 Whether all such claimed expenditures were adequately substantiated under sections 162 and 274 is also in issue.
FINDINGS OF FACT
Petition…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Tucker v. CommissionerUnited States Tax Court · 1971
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Brewin v. CommissionerUnited States Tax Court · 1979
- David I. And R. Lee Hitchcock v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978
- Teil v. CommissionerUnited States Tax Court · 1979
- Moscini v. CommissionerUnited States Tax Court · 1977
- Fenstermaker v. CommissionerUnited States Tax Court · 1978
8 more not listed; retrieve them via the Exa API.