Bolan v. Commissioner
United States Tax Court
Held: Petitioner's employment as a journeyman electrician was indefinite and thus, a deduction for expenses to travel to and from work incurred during 1980 are not allowable under section 162(a)(2).
1Opinion of the Court
ARNOLD E. & DEAN B. BOLAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bolan v. Commissioner
Docket No. 22019-83.
United States Tax Court
T.C. Memo 1985-421; 1985 Tax Ct. Memo LEXIS 215; 50 T.C.M. (CCH) 759; T.C.M. (RIA) 85421;
August 13, 1985.
Held: Petitioner's employment as a journeyman electrician was indefinite and thus, a deduction for expenses to travel to and from work incurred during 1980 are not allowable under section 162(a)(2).
Arnold E. Bolan, pro se.
Helen Theo, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Garlock v. CommissionerUnited States Tax Court · 1960
7 more not listed; retrieve them via the Exa API.