Waters v. Commissioner
United States Tax Court
Petitioner was employed in 1944 by a chain of grocery stores as manager of a grocery store in Independence, Kansas, where he resided. He worked on a salary basis, without any arrangement with his employers for reimbursement of expenses.
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Petitioner was employed in 1944 by a chain of grocery stores as manager of a grocery store in Independence, Kansas, where he resided. He worked on a salary basis, without any arrangement with his employers for reimbursement of expenses. During 1944, under the orders of his employers, he made trips each Sunday from Independence, Kansas, to Parsons, Kansas, (36 miles away) to confer with them at their headquarters on business matters, using his own private automobile as a conveyance and returning home the same day. Petitioner filed his return for 1944 under the optional method described in…
1Opinion of the Court
OPINION.
Hablan, Judge:
Supplement T, section 400, of the Internal Revenue Code, as amended by section 5 (a) of the Individual Income Tax Act of 1944, provides that in lieu of the taxes imposed by sections 11 and 12 taxpayers whose adjusted gross income is less than $5,000 may elect to be taxed on the adjusted gross income in accordance with its provisions. The petitioner so elected in his return for 1944 and in arriving at his adjusted gross income claimed the deduction here at issue.
Section 22 (n) of the Internal Revenue Code defines “adjusted gross income” as used in this chapter to mean the…
2Cited by45 opinions
- Podems v. CommissionerUnited States Tax Court · 1955
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Hand v. CommissionerUnited States Tax Court · 1951
- Osteen v. CommissionerUnited States Tax Court · 1950
- Bell v. CommissionerUnited States Tax Court · 1949
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