Diggs v. Commissioner
United States Tax Court
Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year.
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Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year. Held, the expenses were not incurred by petitioner in connection with the performance of the functions of the public office of Congressman, his "trade or business" as defined in sec. 7701(a)(26), I.R.C. 1954, and are therefore not deductible as trade or business expenses under sec. 162(a)(2). Held, further, since such expenses were not paid or incurred in petitioner's trade or…
1Opinion of the Court
Nims, Judge:
Respondent determined the following deficiencies and additions to tax:
Additions to tax
Year Deficiency under sec. 6651(a)1
1971 ....'.$3,448.16 $862.04
1972 . 5,767.12 1,304.78
Concessions having been made, the substantive issues remaining for decision are:(1) Whether unreimbursed travel expenses incurred by a U.S. Congressman in connection with his attendance at meetings of the National Black Political Conference in 1972 are deductible as ordinary and necessary business expenses under section 162;(2) Whether the unreimbursed travel expenses incurred by the Congressman in connection…
2Cases cited9 opinions
- Cammarano v. United StatesSupreme Court of the United States · 1959
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Rudolph v. United StatesSupreme Court of the United States · 1962
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Gerald W. Frank v. United StatesCourt of Appeals for the Ninth Circuit · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Cloud v. CommissionerUnited States Tax Court · 1991
- Estate of Rockefeller v. CommissionerUnited States Tax Court · 1984
- Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Cloud v. CommissionerUnited States Tax Court · 1991
- Diggs v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.