Lindsay v. Commissioner
United States Board of Tax Appeals
DEDUCTIONS - BUSINESS EXPENSES - REVENUE ACT OF 1932, SECTION 23(a). - Expenditures by a member of Congress for his personal living expenses at a hotel while in Washington, D.C., attending sessions of Congress, and amounts he expended for railroad fare in making trips from Washington to his district to confer with constituents, were not deductible in computing his net income.
1Opinion of the Court
*841OPINION.
Leech:
The petitioner asks a redetermination of a deficiency in income tax of $130.35 for the year 1932. Petitioner was a member of Congress during the taxable year and claimed deductions for his hotel expenses while in Washington and railroad expenses for trips between Washington, D. C., and Brooklyn, New York, during sessions of Congress. The respondent disallowed these deductions. Petitioner assigns this disallowance as error.
The facts were stipulated as follows:
1. That the petitioner was a member of the United States House of Representatives during the taxable year 1932 and during…
2Cases cited1 opinion
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
3Cited by35 opinions
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
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