Fausner v. Commissioner
United States Tax Court
P, an airline pilot, used his private automobile to drive between his residence in San Diego and his place of employment in Los Angeles, a distance of 126 miles. He was required by his employer to transport bulky, job-related materials. Held, P failed to prove that he would not have used his private automobile "but for" the necessity of transporting his job-related materials; therefore, the expenses of such trips represented nondeductible personal commuting expenses.
1Opinion of the Court
DONALD W. FAUSNER and ANITA C. FAUSNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fausner v. Commissioner
Docket No. 10819-76.
United States Tax Court
T.C. Memo 1979-348; 1979 Tax Ct. Memo LEXIS 180; 38 T.C.M. (CCH) 1365; T.C.M. (RIA) 79348;
August 30, 1979, Filed
P, an airline pilot, used his private automobile to drive between his residence in San Diego and his place of employment in Los Angeles, a distance of 126 miles. He was required by his employer to transport bulky, job-related materials. Held, P failed to prove that he would not have used his private automobile "but for"…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Fausner v. CommissionerSupreme Court of the United States · 1973
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Sullivan v. CommissionerUnited States Board of Tax Appeals · 1924
- Foote v. CommissionerUnited States Tax Court · 1976
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