Waggener v. Commissioner
United States Tax Court
Petitioner, a Joplin, Missouri, college student who worked part-time as a clerk-typist, took a summer job in 1959 as a clerk-typist with the United States Department of the Interior in Washington, D.C. Held, that amounts paid by petitioner for transportation to Washington and return and for meals and lodging while there were not deductible as traveling expenses while away from home in pursuit of her trade or business.
1Opinion of the Court
Suzanne Waggener v. Commissioner.
Waggener v. Commissioner
Docket No. 93524.
United States Tax Court
T.C. Memo 1963-2; 1963 Tax Ct. Memo LEXIS 341; 22 T.C.M. (CCH) 9; T.C.M. (RIA) 63002;
January 3, 1963
Petitioner, a Joplin, Missouri, college student who worked part-time as a clerk-typist, took a summer job in 1959 as a clerk-typist with the United States Department of the Interior in Washington, D.C. Held, that amounts paid by petitioner for transportation to Washington and return and for meals and lodging while there were not deductible as traveling expenses while away from home in pursuit of her…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- 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
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