Carranza v. Commissioner
United States Tax Court
During the taxable year 1944 petitioner, who was a nonresident alien, was employed in New York City and spent all of her time in the city of her employment, although she continued to maintain a residence in Mexico, of which she was a citizen. In the city of her employment she incurred expenses for meals and lodging during the taxable year amounting to $ 1,360.50, and she deducted this amount as "traveling expenses" on her income tax return.
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During the taxable year 1944 petitioner, who was a nonresident alien, was employed in New York City and spent all of her time in the city of her employment, although she continued to maintain a residence in Mexico, of which she was a citizen. In the city of her employment she incurred expenses for meals and lodging during the taxable year amounting to $ 1,360.50, and she deducted this amount as "traveling expenses" on her income tax return. The Commissioner disallowed the deduction. Held, the expenditures were personal expenses and not deductible as "traveling expenses" under section 23 (a)…
1Opinion of the Court
OPINION.
Black, Judge:
The Commissioner has determined a deficiency of $340.12 in petitioner’s income tax for the year 1944. The deficiency is due to the disallowance by the Commissioner of $1,360.50 claimed as a deduction by petitioner for meals and lodging on her income tax return for 1944. The Commissioner explained his action in the deficiency notice as follows: “(a) It is held that the deduction claimed for traveling expense is not allowable under the provisions of section 23 (a) of the Internal Revenue Code.” Petitioner contests this action of the Commissioner by an appropriate assignment…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- White v. United StatesSupreme Court of the United States · 1938
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Johnson v. CommissionerUnited States Tax Court · 1947
3Cited by18 opinions
- Verner v. Comm'rUnited States Tax Court · 1963
- Warren v. CommissionerUnited States Tax Court · 1949
- Peter Stemkowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Friedman v. CommissionerUnited States Tax Court · 1961
- Carroll v. CommissionerUnited States Tax Court · 1953
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