Diggs v. Commissioner
United States Tax Court
Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year.
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Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year. Held, the expenses were not incurred by petitioner in connection with the performance of the functions of the public office of Congressman, his "trade or business" as defined in sec. 7701(a)(26), I.R.C. 1954, and are therefore not deductible as trade or business expenses under sec. 162(a)(2). Held, further, since such expenses were not paid or incurred in petitioner's trade or…
1Opinion of the Court
Charles C. Diggs, Jr., and Janet H. Diggs, Petitioners v. Commissioner of Internal Revenue, Respondent
Diggs v. Commissioner
Docket No. 4818-76
United States Tax Court
76 T.C. 888; 1981 U.S. Tax Ct. LEXIS 118;
June 4, 1981, Filed
Decision will be entered under Rule 155.
Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year. Held, the expenses were not incurred by petitioner in connection with the performance of the functions of the public office…
Also in this document: Concurrence; Dissent · Fay; Dissent · Chabot.
2Cases cited29 opinions
- Califano v. YamasakiSupreme Court of the United States · 1979
- Bullock v. CarterSupreme Court of the United States · 1972
- Commissioner v. TellierSupreme Court of the United States · 1966
- Cammarano v. United StatesSupreme Court of the United States · 1959
- McDonald v. CommissionerSupreme Court of the United States · 1944
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