Horton v. Commissioner
United States Tax Court
Held, Horton's employment as a professional hockey player determined to be temporary, and related travel expenses and other deductions allowed in the amounts determined.
1Opinion of the Court
WHITAKER, Judge:
For petitioners’ 1978 calendar year, respondent determined a deficiency in the amount of $2,275 and additions to tax under section 6651(a)1 of $289.21 and under section 6653(a) of $119.30. After concessions, the issues are whether or not petitioner Wilham A. Horton (Horton) is entitled to deductions for travel between Michigan and Cahfornia, for Hving and travel expenses while in Cahfornia where he played hockey for professional minor league hockey teams, for certain conditioning expenses, and whether the additions to tax are to be sustained. During all of the year 1978,…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Mitchell v. CommissionerUnited States Tax Court · 1980
- McCallister v. CommissionerUnited States Tax Court · 1978
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Girgis v. CommissionerUnited States Tax Court · 1987
- Tolin v. Comm'rUnited States Tax Court · 2014
- O'Rourke v. CommissionerUnited States Tax Court · 1990
- Seibly v. CommissionerUnited States Tax Court · 1991
21 more not listed; retrieve them via the Exa API.