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
Haines, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes for 2001, 2002, and 2003 (years at issue) of $3,011, $3,119, and $3,250, respectively.1
After concessions,2 the issues for decision are: (1) Whether Marc G. Bissonnette (petitioner) was “away from home” within the meaning of section 162(a)(2) by virtue of his duties as a passenger ferryboat captain on turnaround voyages completed within 24 hours; (2) if petitioner was “away from home”, whether he is required to prorate and reduce his allowable meals and incidental expenses (M&IE) for a partial day of travel…
2Cases cited11 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
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- January Transp., Inc. v. Comm'rUnited States Tax Court · 2008
- Bissonnette v. Comm'rUnited States Tax Court · 2006
- Corey v. Triggs v. CommissionerUnited States Tax Court · 2018
- Estate of David B. Lease v. Comm'rUnited States Tax Court · 2008
- Haag v. Comm'rUnited States Tax Court · 2016
2 more not listed; retrieve them via the Exa API.