Lichtenberger v. Commissioner
United States Tax Court
Petitioner, a contract engineer, worked at jobs that generally lasted from three months to one year. The jobs he had in 1978 were in Michigan, Kansas, and Minnesota. His mother lived in Cerro Gordo, Illinois. Held: Cerro Gordo was not petitioner's "home"; his 1978 expenses for food, lodging, etc., are not deductible expenses incurred while traveling "away from home". Sec. 162(a)(2), I.R.C. 1954.
1Opinion of the Court
JAMES C. LICHTENBERGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lichtenberger v. Commissioner
Docket No. 23342-82.
United States Tax Court
T.C. Memo 1985-370; 1985 Tax Ct. Memo LEXIS 261; 50 T.C.M. (CCH) 519; T.C.M. (RIA) 85370;
July 24, 1985.
Petitioner, a contract engineer, worked at jobs that generally lasted from three months to one year. The jobs he had in 1978 were in Michigan, Kansas, and Minnesota. His mother lived in Cerro Gordo, Illinois.
Held: Cerro Gordo was not petitioner's "home"; his 1978 expenses for food, lodging, etc., are not deductible expenses incurred while…
2Cases cited21 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner v. Idaho Power Co.Supreme Court of the United States · 1974
- Michaels v. CommissionerUnited States Tax Court · 1969
16 more not listed; retrieve them via the Exa API.