Gardner v. Commissioner
United States Tax Court
In 1977, P, a college professor, claimed deductions for miscellaneous business expenses, travel and transportation expenses, medical expenses, and casualty and theft losses. Held: (1) P's miscellaneous business expenses determined. (2) P may not deduct the costs of attending a convention in Minnesota since she failed to prove the amount of her unreimbursed expenses.
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In 1977, P, a college professor, claimed deductions for miscellaneous business expenses, travel and transportation expenses, medical expenses, and casualty and theft losses. Held: (1) P's miscellaneous business expenses determined. (2) P may not deduct the costs of attending a convention in Minnesota since she failed to prove the amount of her unreimbursed expenses. P may not deduct amounts claimed for airfare, meals and lodging, telephone, and taxi expenses since she failed to substantiate such expenses under sec. 274(d), I.R.C. 1954. However, P may deduct the registration fee for an…
1Opinion of the Court
EVA D. GARDNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gardner v. Commissioner
Docket No. 4824-81.
United States Tax Court
T.C. Memo 1983-541; 1983 Tax Ct. Memo LEXIS 245; 46 T.C.M. (CCH) 1283; T.C.M. (RIA) 83541;
September 1, 1983.
In 1977, P, a college professor, claimed deductions for miscellaneous business expenses, travel and transportation expenses, medical expenses, and casualty and theft losses.
Held:(1) P's miscellaneous business expenses determined.(2) P may not deduct the costs of attending a convention in Minnesota since she failed to prove the amount of her…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Bixby v. CommissionerUnited States Tax Court · 1972
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Primuth v. CommissionerUnited States Tax Court · 1970
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