Daly v. Commissioner
United States Tax Court
T, a traveling salesman, resided in his family home in McLean, Va. However, he was assigned by his employer to a three-State sales territory consisting of eastern Pennsylvania, Delaware, and New Jersey. Petitioner made weekly sales trips to his territory, the majority of which were to locations in or reasonably close to Philadelphia. T completed paperwork and other tasks incidental to his sales trips in his McLean residence. Held: Philadelphia is T's tax home.
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T, a traveling salesman, resided in his family home in McLean, Va. However, he was assigned by his employer to a three-State sales territory consisting of eastern Pennsylvania, Delaware, and New Jersey. Petitioner made weekly sales trips to his territory, the majority of which were to locations in or reasonably close to Philadelphia. T completed paperwork and other tasks incidental to his sales trips in his McLean residence. Held: Philadelphia is T's tax home. T's decision to maintain his residence and to perform his office tasks outside of his sales territory was personal; accordingly, T may…
1Opinion of the Court
Raum, Judge:
The Commissioner determined a deficiency in Federal income tax for 1975 against petitioner in the amount of $2,027. After concessions, the principal issue remaining for our decision is whether petitioners are entitled to a deduction under section 162(a)(2), I.R.C. 1954, for certain transportation, meals, and lodging expenses incurred in traveling from a personal residence in McLean, Va., to the Philadelphia area.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and accompanying exhibits are incorporated herein by this reference.
Petitioners Lee E. and…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
- Johnson v. CommissionerUnited States Tax Court · 2000
- Bujol v. CommissionerUnited States Tax Court · 1987
- Edwards v. CommissionerUnited States Tax Court · 1987
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