Bruton v. Commissioner
United States Tax Court
Petitioner, a practicing lawyer, suffered a partial paralysis, as a result of which he required transportation between his residence and office. He engaged taxicab service, which was the least expensive form of practicable transportation. Held, the amounts paid for taxicab fares between petitioner's residence and office are not deductible as business expenses.
1Opinion of the Court
John C. Bruton, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bruton v. Commissioner
Docket No. 10228
United States Tax Court
9 T.C. 882; 1947 U.S. Tax Ct. LEXIS 41;
October 31, 1947, Promulgated
Decision will be entered for the respondent.
Petitioner, a practicing lawyer, suffered a partial paralysis, as a result of which he required transportation between his residence and office. He engaged taxicab service, which was the least expensive form of practicable transportation. Held, the amounts paid for taxicab fares between petitioner's residence and office are not deductible as…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Bruton v. CommissionerUnited States Tax Court · 1947
- Bartholomew v. CommissionerUnited States Tax Court · 1944
- Cashman v. CommissionerUnited States Tax Court · 1947