Evans v. Commissioner
United States Tax Court
Held, a payment made to petitioner Robert Eugene Evans for 60 days of accrued leave upon his retirement from the United States Air Force is includable in his gross income. Held further, petitioners are not entitled to a claimed job-hunting expense deduction under sec. 162(a), I.R.C. 1954.
1Opinion of the Court
ROBERT EUGENE AND FAY STULL EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Evans v. Commissioner
Docket No. 13544-79.
United States Tax Court
T.C. Memo 1981-413; 1981 Tax Ct. Memo LEXIS 329; 42 T.C.M. (CCH) 602; T.C.M. (RIA) 81413;
August 10, 1981.
Held, a payment made to petitioner Robert Eugene Evans for 60 days of accrued leave upon his retirement from the United States Air Force is includable in his gross income. Held further, petitioners are not entitled to a claimed job-hunting expense deduction under sec. 162(a), I.R.C. 1954.
Robert Eugene Evans, pro se.
Martha Combellick,…
2Cases cited13 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Primuth v. CommissionerUnited States Tax Court · 1970
- Frank v. CommissionerUnited States Tax Court · 1953
- Davis v. CommissionerUnited States Tax Court · 1976
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