Clark v. Commissioner of Internal Revenue

The petitioners are all employees of the Timken Roller Bearing Plant of Canton, Ohio, and their wives. They complain of a decision of the Tax Court sustaining the Commissioner of Internal Revenue in the disallowance of deductions from gross income, of amounts paid to the wives of the petitioners for consortium or household services, depreciation upon privately owned motor vehicles used for transportation to and from their place of employment, the cost of accident insurance premiums, amounts expended in the purchase of cigarettes for cigarette taxes levied upon manufacturers and retailers, and…