Griesemer v. Commissioner
United States Board of Tax Appeals
1. The expenses incurred by the petitioner while in Europe on business for his employer, which are clearly in addition to the cost of maintaining his usual place of abode in the United States, are allowable deductions within the meaning of section 214(a)(1) of the Revenue Act of 1918. 2. Income taxes levied by the French Government against residents of the United States while abroad are allowable credits against income taxes paid to the United States, but where the…
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1. The expenses incurred by the petitioner while in Europe on business for his employer, which are clearly in addition to the cost of maintaining his usual place of abode in the United States, are allowable deductions within the meaning of section 214(a)(1) of the Revenue Act of 1918. 2. Income taxes levied by the French Government against residents of the United States while abroad are allowable credits against income taxes paid to the United States, but where the petitioner keeps his books and makes his reutrns on the cash receipts and disbursements basis, said credit can not be taken until…
1Opinion of the Court
*388OPINION.
MoRRis:
The first allegation of error urged by the petitioner is with respect to the disallowance of certain expenses incurred while absent from his regularly established home on business. The petitioner contends that the reasonable and necessary living expenses incurred by him in an amount in excess of that ordinarily required when at home is a business expense and therefore deductible under the provisions of section 214 (a) (1) of the Revenue Act of 1918. The respondent, on the other hand, contends that the amounts claimed as deductions are of a personal nature and are therefore…
2Cited by17 opinions
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Harvey v. CommissionerUnited States Tax Court · 1959
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
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