Marot v. Commissioner
United States Tax Court
Deduction -- Transportation Expense Getting to Work. -- The expense of an electrocardiograph operator in a local hospital on emergency call of getting to work from wherever she happened to be when called is personal and not deductible as ordinary and necessary business expense.
1Opinion of the Court
OPINION.
Murdock, Judge:
Tlie Commissioner determined a deficiency of $329.92 in tlie income tax of the petitioner for 1959. The only error assigned is the action of the Commissioner in disallowing $1,051.51 described as “Transportation expenses.” The Commissioner filed a motion for judgment in which he stated that he admitted the truth of the allegations of fact contained in the petition for the purpose of his motion. Counsel for the parties were heard on that motion and they both agreed to submit the case for decision upon the record. The allegations of fact contained in the petition are…
2Cases cited3 opinions
- Heuer v. CommissionerUnited States Tax Court · 1959
- Hand v. CommissionerUnited States Tax Court · 1951
- Thompson v. CommissionerUnited States Tax Court · 1950
3Cited by31 opinions
- Verner v. Comm'rUnited States Tax Court · 1963
- Sapp v. CommissionerUnited States Tax Court · 1961
- Sheldon v. CommissionerUnited States Tax Court · 1968
- O'Hare v. CommissionerUnited States Tax Court · 1970
- Sansone v. CommissionerUnited States Tax Court · 1963
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