Treanor v. Commissioner
United States Tax Court
Upon the evidence, held: 1. Petitioner is entitled to deduct from gross income his losses sustained in certain farm operations entered into for a profit. 2. Petitioner's family lived in Andover, Massachusetts, but under section 23 (a) (1) (A) his "home" place of employment was in Westbury, New York, and his meals and lodgings at Westbury are not deductible. 3. Petitioner allowed a deduction for travel expenses between principal place of employment in New York ("home") and…
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Upon the evidence, held: 1. Petitioner is entitled to deduct from gross income his losses sustained in certain farm operations entered into for a profit. 2. Petitioner's family lived in Andover, Massachusetts, but under section 23 (a) (1) (A) his "home" place of employment was in Westbury, New York, and his meals and lodgings at Westbury are not deductible. 3. Petitioner allowed a deduction for travel expenses between principal place of employment in New York ("home") and place of business in Massachusetts. 4. In 1946, petitioner was employed for short periods of time as pari-mutuel manager…
1Opinion of the Court
Vincent Treanor v. Commissioner.
Treanor v. Commissioner
Docket No. 23142.
United States Tax Court
1951 Tax Ct. Memo LEXIS 267; 10 T.C.M. (CCH) 336; T.C.M. (RIA) 51100;
April 6, 1951
Upon the evidence, held:
1. Petitioner is entitled to deduct from gross income his losses sustained in certain farm operations entered into for a profit.
2. Petitioner's family lived in Andover, Massachusetts, but under section 23 (a) (1) (A) his "home" place of employment was in Westbury, New York, and his meals and lodgings at Westbury are not deductible.
3. Petitioner allowed a deduction for travel expenses between…
2Cases cited7 opinions
- Halle v. CommissionerUnited States Tax Court · 1946
- Schurer v. CommissionerUnited States Tax Court · 1944
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Sherman v. CommissionerUnited States Tax Court · 1951
- Abraham v. CommissionerUnited States Tax Court · 1947
2 more not listed; retrieve them via the Exa API.