Fisher v. Commissioner
United States Tax Court
During the taxable years petitioner was a judge of a circuit court of the State of Indiana. 1. Held, petitioner's duties constituted the performance of services as an employee within the meaning of section 22 (n) (1), Internal Revenue Code of 1939. 2. Held, further, petitioner's expenses of travel to other circuits in connection with his duties were deductible under section 22 (n) (2) as expenses of travel while away from home.
1Opinion of the Court
Frank Fisher and Laverna R. Fisher, Petitioners, v. Commissioner of Internal Revenue, Respondent
Fisher v. Commissioner
Docket No. 49569
United States Tax Court
24 T.C. 269; 1955 U.S. Tax Ct. LEXIS 183;
May 25, 1955, Filed
Decision will be entered under Rule 50.
During the taxable years petitioner was a judge of a circuit court of the State of Indiana.
1. Held, petitioner's duties constituted the performance of services as an employee within the meaning of section 22 (n) (1), Internal Revenue Code of 1939.
2. Held, further, petitioner's expenses of travel to other circuits in connection with his…
2Cases cited3 opinions
- Waters v. CommissionerUnited States Tax Court · 1949
- Harris v. CommissionerUnited States Tax Court · 1954
- Fisher v. CommissionerUnited States Tax Court · 1955