Courtney v. Commissioner
United States Tax Court
Petitioner was transferred from his employer's main plant in California to an office of the employer at Edwards Air Force Base in California where his employer performed work under a contract with the Air Force. The employer paid petitioner a cash allowance, in addition to his salary, to cover his additional living expenses.
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Petitioner was transferred from his employer's main plant in California to an office of the employer at Edwards Air Force Base in California where his employer performed work under a contract with the Air Force. The employer paid petitioner a cash allowance, in addition to his salary, to cover his additional living expenses. Held: (1) The living expense allowance was gross income under section 22(a). (2) Petitioner's post of duty or principal place of business was his employer's office at Edwards Air Force Base. (3) Petitioner's expenses for rent, utilities, moving, and operating his…
1Opinion of the Court
OPINION.
HaRRON, Judge:
In his income tax return for 1953, Form 1040, line 2, petitioner reported as “per diem” the receipt of $2,443, and he subtracted the same amount as “living expenses away from home.” The respondent’s determination disallowing the deduction was made under section 23(a) (1) (A) of the 1939 Code. The petitioner does not refer to any particular statutory provision in support of his claim for deduction, but it is understood that the issue arises under the provisions of section 23(a) (1) (A) ,1
In his petition, petitioner itemized expenses of $2,433. There is no explanation of…
2Cases cited25 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Schurer v. CommissionerUnited States Tax Court · 1944
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Drill v. CommissionerUnited States Tax Court · 1947
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3Cited by75 opinions
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Cockrell v. CommissionerUnited States Tax Court · 1962
- Harvey v. CommissionerUnited States Tax Court · 1959
- Verner v. Comm'rUnited States Tax Court · 1963
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
70 more not listed; retrieve them via the Exa API.