Bissonnette v. Comm'r
United States Tax Court
P was a ferryboat captain for a company that carried travelers on sea voyages to destinations on Puget Sound, Washington. The company's home port was in Seattle, Washington. P worked approximately 15- to 17-hour days on turnaround runs completed within 24 hours that each included a 6-hour layover at an away-from-home port during off-season voyages and a 1/2- to 1-hour layover at an away-from-home port during peak-season voyages.
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P was a ferryboat captain for a company that carried travelers on sea voyages to destinations on Puget Sound, Washington. The company's home port was in Seattle, Washington. P worked approximately 15- to 17-hour days on turnaround runs completed within 24 hours that each included a 6-hour layover at an away-from-home port during off-season voyages and a 1/2- to 1-hour layover at an away-from-home port during peak-season voyages. P paid for his meals and incidental expenses (M&IE) while traveling. P reported his M&IE incurred during these layovers as miscellaneous itemized deductions under…
1Opinion of the Court
MARC G. BISSONNETTE AND LILLIAN I. CONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bissonnette v. Comm'r
No. 5988-05
United States Tax Court
127 T.C. 124; 2006 U.S. Tax Ct. LEXIS 32; 127 T.C. No. 10;
October 23, 2006, Filed
P was a ferryboat captain for a company that carried travelers on sea voyages to destinations on Puget Sound, Washington. The company's home port was in Seattle, Washington. P worked approximately 15- to 17-hour days on turnaround runs completed within 24 hours that each included a 6-hour layover at an away-from-home port during off-season voyages and a 1/2- to…
2Cases cited12 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. CorrellSupreme Court of the United States · 1967
- Mitchell v. CommissionerUnited States Tax Court · 1980
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Fox Chevrolet, Inc. (Maryland) v. CommissionerUnited States Tax Court · 1981
7 more not listed; retrieve them via the Exa API.