Stratton v. Commissioner
United States Tax Court
Petitioner, a foreign service officer with the Department of State, was ordered to return to the United States for consultation with the Department in Washington, D.C., after which he was placed on "home leave" which was granted pursuant to the Foreign Service Act of 1946, as amended, 22 U.S.C. sec. 1148. The dominant motive and purpose of the Department in ordering petitioner on "home leave" and of the petitioner in taking it was to provide petitioner with a vacation.
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Petitioner, a foreign service officer with the Department of State, was ordered to return to the United States for consultation with the Department in Washington, D.C., after which he was placed on "home leave" which was granted pursuant to the Foreign Service Act of 1946, as amended, 22 U.S.C. sec. 1148. The dominant motive and purpose of the Department in ordering petitioner on "home leave" and of the petitioner in taking it was to provide petitioner with a vacation. Held: Petitioner's alleged traveling expenses incurred while he was on "home leave" are not deductible as traveling expenses…
1Opinion of the Court
OPINION
Home leave is granted pursuant to the Foreign Service Act of 1946, as amended, 22 U.S.C. sec. 1148. Section 1148(a) of that Act provides:
The Secretary may order to the continental United States, its Territories and possessions, on statutory leave of absence any officer or employee of the Service who is a citizen of the United States upon completion of eighteen months’ continuous service abroad and shall so order as soon as possible after completion of three years of such service.. Petitioner maintains tlie expenses he incurred for food, lodging, and transportation for himself, his…
2Cases cited3 opinions
- Rudolph v. United StatesSupreme Court of the United States · 1962
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Rudolph v. United StatesDistrict Court, N.D. Texas · 1960
3Cited by15 opinions
- Stevens v. CommissionerUnited States Tax Court · 1970
- Brewin v. CommissionerUnited States Tax Court · 1979
- Bruce Cornwall and Louise B. Stratton v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1971
- Vernon Edler, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Hitchcock v. CommissionerUnited States Tax Court · 1976
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