Eaves v. Commissioner
United States Tax Court
Petitioner was employed by an electrical contractor with its principal office in Austin, Texas. Petitioner worked on several projects away from Austin within the first year of his employment. Commencing in 1952, petitioner served as foreman on contracts his employer received in Rockdale, Texas, 65 miles from Austin.
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Petitioner was employed by an electrical contractor with its principal office in Austin, Texas. Petitioner worked on several projects away from Austin within the first year of his employment. Commencing in 1952, petitioner served as foreman on contracts his employer received in Rockdale, Texas, 65 miles from Austin. Petitioner was provided with sleeping quarters in Rockdale by his employer, and a truck to transport tools, supplies, and payroll information between Rockdale and Austin on Wednesdays and over weekends. Petitioner's employment so continued until 1956. At all times petitioner…
1Opinion of the Court
OPINION.
Black, Judge:
Petitioner claims that he is entitled to deduct $1,000 spent for meals as expenses of travel away from home under sections 62(2) (B)1 and 162(a) (2)2 of the 1954 Code.3 Respondent contends that petitioner has not shown that he spent such a sum, and that the expense was not incurred while petitioner was away from home, thereby constituting personal nondeductible expenses under section 262.4
While respondent, in his deficiency notice, determined that petitioner had not substantiated his contention that he expended $1,000 in 1955 for meals while working in Rockdale and still…
2Cases cited4 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Claunch v. CommissionerUnited States Tax Court · 1958
- Johnson v. CommissionerUnited States Tax Court · 1952
3Cited by21 opinions
- Michaels v. CommissionerUnited States Tax Court · 1969
- Garlock v. CommissionerUnited States Tax Court · 1960
- Norwood v. CommissionerUnited States Tax Court · 1976
- Foote v. CommissionerUnited States Tax Court · 1976
- Smith v. CommissionerUnited States Tax Court · 1960
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