Fogg v. Commissioner
United States Tax Court
Held, expenses incurred in moving a sailboat are moving expenses under sec. 217, I.R.C. 1954. Aksomitas v. Commissioner, 50 T.C. 679 (1968), distinguished.
Read the full summary
Held, expenses incurred in moving a sailboat are moving expenses under sec. 217, I.R.C. 1954. Aksomitas v. Commissioner, 50 T.C. 679 (1968), distinguished. Held, further, entertainment expenses incurred by a military officer in connection with a change-of-command ceremony and amounts paid to a "Squadron Officers Fund" are deductible under sec. 162. Held, further, petitioner failed to establish that expenses for dues, stationery, and calling cards are deductible under sec. 162.
1Opinion of the Court
OPINION
SHIELDS, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7456(d)1 (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, sec. 1556, 100 Stat. 2755) and Rule 180 et seq. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
POWELL, Special Trial Judge:
Respondent determined a deficiency in petitioners’ Federal income taxes for the taxable years 1982 and 1983, of $1,000 and $181.90, respectively. The case was submitted on a…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fogg v. CommissionerUnited States Tax Court · 1987
- Starrett v. CommissionerUnited States Tax Court · 1990