Abbott v. Commissioner
United States Tax Court
Held, petitioner was not "away from home" within the meaning of section 162(a)(2), I.R.C. 1954, and, therefore, expenses incurred for mileage, meals, and lodging with respect to his employment are nondeductible. Held further, petitioner is not entitled to a depreciation deduction or an investment tax credit with respect to a travel trailer he used for lodging.
1Opinion of the Court
RONNIE R. ABBOTT and WILMA ABBOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Abbott v. Commissioner
Docket No. 5200-80.
United States Tax Court
T.C. Memo 1981-424; 1981 Tax Ct. Memo LEXIS 317; 42 T.C.M. (CCH) 646; T.C.M. (RIA) 81424;
August 12, 1981.
Held, petitioner was not "away from home" within the meaning of section 162(a)(2), I.R.C. 1954, and, therefore, expenses incurred for mileage, meals, and lodging with respect to his employment are nondeductible. Held further, petitioner is not entitled to a depreciation deduction or an investment tax credit with respect to a travel…
2Cases cited15 opinions
- 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
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Mitchell v. CommissionerUnited States Tax Court · 1980
10 more not listed; retrieve them via the Exa API.