Zimmerman v. Commissioner
United States Tax Court
Petitioner, who was in the trade or business of teaching, attended school during a period of unemployment. Held, expenses for daily travel between her residence and school were nondeductible commuting expenses.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $216.48 in petitioners’ Federal income tax for the taxable year 1973. The sole issue before the Court is whether petitioners are entitled to a deduction for $564 expended by petitioner Starr Q. Zimmerman for local transportation between her residence and school, where it has been conceded that her tuition and other educational expenses are deductible.
FINDINGS OF FACT
This case was submitted to the Court upon a full stipulation of the facts which, together with the exhibits attached thereto, is incorporated herein by this reference.
Petition…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Heuer v. CommissionerUnited States Tax Court · 1959
- Norwood v. CommissionerUnited States Tax Court · 1976
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3Cited by63 opinions
- Miller v. CommissionerUnited States Tax Court · 2000
- Gerstenbluth v. Credit Suisse Securities (USA) LLCCourt of Appeals for the Second Circuit · 2013
- Reisinger v. CommissionerUnited States Tax Court · 1979
- Winnett v. CommissionerUnited States Tax Court · 1991
- Van Dusen v. CommissionerUnited States Tax Court · 2011
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