Brown v. Commissioner
United States Board of Tax Appeals
Where one accepts a Governmental appointment which requires his presence and work in Washington about half the time, and who retains his home and professional connections in a distant city, held, that his expenses for travel to and from Washington, D.C., for meals and lodging while there, and the like, are properly deductible from gross income as "ordinary and necessary expenses incurred" in carrying on a trade or business.
1Opinion of the Court
*833OPINION.
Marquette:
The Revenue Act of 1921 contains the following provisions, which are here applicable: •
Sec. 214. (a) That in computing net income there shall be allowed as deductions:(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including * * * traveling expenses (including the entire amount expended ior meals and lodging) while away from home in the pursuit of a trade or business; * * *.
Sec. 215. (a) That in computing net income no deduction shall in any case be allowed in respect of—(1) Personal living, or family…
2Cited by26 opinions
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
- Douglas A. Chandler v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
21 more not listed; retrieve them via the Exa API.