O'Hara v. Commissioner
United States Tax Court
Household expenses paid by petitioner while in Harrisburg, where she holds the position of Secretary of the Commonwealth of Pennsylvania at a salary of $ 10,000 per annum, are not deductible as traveling expenses even though petitioner retains a residence and association with a law firm at Wilkes-Barre, Pennsylvania, from which, in the taxable years, she received income in the respective sums of $ 1,825.45 and $ 247.55.
1Opinion of the Court
OPINION.
ARUNdell, Judge:
The sole issue here is whether the expenditures in question were paid as “traveling expenses * * * while away from home in the pursuit of a trade or business,” deduction for which is provided in section 23 (a) (1), Internal Revenue Code,1 or whether the expenditures are to be regarded as personal, living, or family expenses, deduction of which is expressly prohibited by section 24 (a) (1), Internal Revenue Code.2
Throughout the taxable years petitioner served as Secretary of the Commonwealth of Pennsylvania, a cabinet position, to which she was appointed by Governor…
2Cases cited2 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Gustafson v. CommissionerUnited States Tax Court · 1944
3Cited by62 opinions
- Johnson v. CommissionerUnited States Tax Court · 1946
- Verner v. Comm'rUnited States Tax Court · 1963
- O'Meara v. CommissionerUnited States Tax Court · 1947
- Warren v. CommissionerUnited States Tax Court · 1949
- Montgomery v. CommissionerUnited States Tax Court · 1975
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