ARNOLD v. COMMISSIONER
United States Tax Court
Held, the petitioner, a doctor, may not deduct the costs incurred by him in traveling between his home and his various places of employment.
1Opinion of the Court
JASPER H. and IMOGENE A. ARNOLD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ARNOLD v. COMMISSIONER
Docket No. 1503-77.
United States Tax Court
T.C. Memo 1978-465; 1978 Tax Ct. Memo LEXIS 48; 37 T.C.M. (CCH) 1847-94;
November 22, 1978, Filed
Held, the petitioner, a doctor, may not deduct the costs incurred by him in traveling between his home and his various places of employment.
Jasper H. Arnold, pro se.
Thomas G. Norman, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF FACT AND OPINION
SIMPSON, Judge: The Commissioner determined deficiencies in the petitioners' Federal income taxes…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sapp v. CommissionerUnited States Tax Court · 1961
- Clarence J. Sapp and Hilda C. Sapp v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Marot v. CommissionerUnited States Tax Court · 1961
- Spencer v. CommissionerUnited States Tax Court · 1978
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