Norwood v. Commissioner
United States Tax Court
Petitioner belonged to a local union in Washington, D.C., and lived near Washington. Because of a shortage of work in the Washington area, he was sent by his union to a job in Lusby, Md. He continued to live at home and drove to and from Lusby each working day. His first job at Lusby lasted 5 months, after which he received additional assignments extending over a continuous period of more than 2 years before his employment terminated due to an injury.
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Petitioner belonged to a local union in Washington, D.C., and lived near Washington. Because of a shortage of work in the Washington area, he was sent by his union to a job in Lusby, Md. He continued to live at home and drove to and from Lusby each working day. His first job at Lusby lasted 5 months, after which he received additional assignments extending over a continuous period of more than 2 years before his employment terminated due to an injury. Respondent concedes that the cost of driving between petitioner's home and Lusby was deductible if petitioner's employment was temporary in…
1Opinion of the Court
Lawrence W. and Michael A. Norwood, Petitioners v. Commissioner of Internal Revenue, Respondent
Norwood v. Commissioner
Docket No. 1058-75
United States Tax Court
66 T.C. 467; 1976 U.S. Tax Ct. LEXIS 93;
June 15, 1976, Filed
Decision will be entered under Rule 155.
Petitioner belonged to a local union in Washington, D.C., and lived near Washington. Because of a shortage of work in the Washington area, he was sent by his union to a job in Lusby, Md. He continued to live at home and drove to and from Lusby each working day. His first job at Lusby lasted 5 months, after which he received additional…
2Cases cited20 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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