Hoeppner v. Commissioner
United States Tax Court
P, an engineer and long-time resident of Florida, was employed on a full-time basis from 1983 until some time in 1990 by a company in Maryland. P also carried on a consulting business, doing some of his consulting work in Florida. P's wife maintained businesses in Florida, with which P helped when he was in Florida. Held: P's home for purposes of the sec. 162(a)(2), I.R.C., deduction for travel away from home is in Maryland.
1Opinion of the Court
CONRAD HENRY HOEPPNER AND IRENE MARY HOEPPNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hoeppner v. Commissioner
Docket No. 1595-91
United States Tax Court
T.C. Memo 1992-703; 1992 Tax Ct. Memo LEXIS 747; 64 T.C.M. (CCH) 1493;
December 14, 1992, Filed
P, an engineer and long-time resident of Florida, was employed on a full-time basis from 1983 until some time in 1990 by a company in Maryland. P also carried on a consulting business, doing some of his consulting work in Florida. P's wife maintained businesses in Florida, with which P helped when he was in Florida.
Held: P's home…
2Cases cited18 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Norwood v. CommissionerUnited States Tax Court · 1976
- Pierre Boulez v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Boulez v. CommissionerUnited States Tax Court · 1981
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