James v. Commissioner
United States Tax Court
Petitioner and her spouse filed their 1969 and 1970 joint income tax returns on April 18, 1973. Records supporting the business deductions claimed on the return were stolen. Petitioner's spouse worked away from home during 1970 and incurred certain travel expenses.
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Petitioner and her spouse filed their 1969 and 1970 joint income tax returns on April 18, 1973. Records supporting the business deductions claimed on the return were stolen. Petitioner's spouse worked away from home during 1970 and incurred certain travel expenses. Held, on the facts of this case, the travel expenses of petitioner's spouse that were incurred wile away from home were non-deductible personal living expenses since his employment was for an indefinite period of time. Held, further, petitioner adequately reconstructed the expenses for a part of the automobile travel but not for…
1Opinion of the Court
MARTHA JAMES (Formerly MARTHA EDWARDS), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
James v. Commissioner
Docket No. 8616-76.
United States Tax Court
T.C. Memo 1980-99; 1980 Tax Ct. Memo LEXIS 484; 40 T.C.M. (CCH) 45; T.C.M. (RIA) 80099;
March 31, 1980, Filed
Petitioner and her spouse filed their 1969 and 1970 joint income tax returns on April 18, 1973. Records supporting the business deductions claimed on the return were stolen. Petitioner's spouse worked away from home during 1970 and incurred certain travel expenses. Held, on the facts of this case, the travel expenses of…
2Cases cited33 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- 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. Lane-Wells Co.Supreme Court of the United States · 1944
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