Yeomans v. Commissioner
United States Tax Court
During the taxable years petitioner was employed as fashion coordinator by General Shoe Corporation, of Nashville, Tennessee, and as such, she was required to attend various meetings of style and fashion experts in the shoe-manufacturing field, meetings attended by buyers and store executives, and to plan and stage style shows at which the various lines of shoes manufactured by her employer were presented.
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During the taxable years petitioner was employed as fashion coordinator by General Shoe Corporation, of Nashville, Tennessee, and as such, she was required to attend various meetings of style and fashion experts in the shoe-manufacturing field, meetings attended by buyers and store executives, and to plan and stage style shows at which the various lines of shoes manufactured by her employer were presented. In her attendance at such meetings, it was expected that as such fashion coordinator she would appear in clothing of the most advanced styles and fashions, and at the style shows staged by…
1Opinion of the Court
The respondent determined deficiencies in income tax against the petitioner as follows:
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The only question for determination is whether petitioner is entitled to deductions for the cost of various items of clothing and accessories worn by her in the course of her employment, and if so, the amount thereof. Some of the adjustments entering into respondent’s determination of the deficiencies herein are not in issue.
UINDINGS OP PACT.
Some of the facts have been stipulated and are found as stipulated.
Petitioner is a native and resident of Nashville, Tennessee. She filed her income tax…
2Cases cited5 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Benson v. CommissionerUnited States Tax Court · 1943
- Harsaghy v. CommissionerUnited States Tax Court · 1943
- Meier v. CommissionerUnited States Tax Court · 1943
- Commissioner of Int. Rev. v. BensonCourt of Appeals for the Ninth Circuit · 1944
3Cited by88 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Sharon v. CommissionerUnited States Tax Court · 1976
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Hynes v. CommissionerUnited States Tax Court · 1980
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