McCallister v. Commissioner
United States Tax Court
Held: Petitioner's employment as an electrician in the construction of a power plant at Cheshire, Ohio, was not temporary in 1973. Petitioner's daily transportation expenses incurred in traveling between his residence in Culloden, W. Va., and the jobsite in Ohio are not deductible.
1Opinion of the Court
Drennen, Judge:
Respondent determined a deficiency in petitioners’ 1973 income tax of $723.47. The only issue for our decision is whether under section 162(a), I.R.C. 1954,1 petitioners are entitled to deduct automobile expenses incurred by petitioner Russell E. McCallister in traveling between his residence and his place of employment each working day.2
FINDINGS OF FACT
Russell E. McCallister and Marie McCallister, husband and wife, resided in Culloden, W. Va., when their petition was filed in this case. Marie McCallister is a petitioner only because the couple filed a joint return for the…
2Cases cited8 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- 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
- Norwood v. CommissionerUnited States Tax Court · 1976
- Coombs v. CommissionerUnited States Tax Court · 1976
3 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Horton v. CommissionerUnited States Tax Court · 1986
- Paolini v. CommissionerUnited States Tax Court · 1982
- Van Horn v. CommissionerUnited States Tax Court · 1983
- Abbott v. CommissionerUnited States Tax Court · 1981
80 more not listed; retrieve them via the Exa API.