Barone v. Commissioner
United States Tax Court
Petitioner was an owner-operator who drove tractor trailers in interstate commerce for a single carrier. When he was not on the road, he resided at his parent's house. Petitioner deducted travel expenses, sheets and a mattress purchased for use in his truck, and tennis shoes. Held: Petitioner did not have a "tax home" and is, therefore, not entitled to deduct any travel expenses, nor is he entitled to deduct the cost of tennis shoes.
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Petitioner was an owner-operator who drove tractor trailers in interstate commerce for a single carrier. When he was not on the road, he resided at his parent's house. Petitioner deducted travel expenses, sheets and a mattress purchased for use in his truck, and tennis shoes. Held: Petitioner did not have a "tax home" and is, therefore, not entitled to deduct any travel expenses, nor is he entitled to deduct the cost of tennis shoes. Petitioner may deduct the sheets and mattress expenses under sec. 162, I.R.C. 1954. Petitioner also deducted two types of fines: those paid by him for violations…
1Opinion of the Court
Goffe, Judge-.
The Commissioner determined a deficiency in petitioner’s Federal income tax for the taxable year 1981 in the amount of $529.
Petitioner Edward Barone timely filed his Federal income tax return for the taxable year 1981 with the Internal Revenue Service Center in Ogden, Utah. Petitioner resided in Mesa, Arizona, at the time the petition was filed in this case.
After concessions by the parties, the only issues left for decision are: (1) Whether petitioner maintained a "tax home” during the taxable year 1981 and is, therefore, entitled to claimed travel expense deductions under…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
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3Cited by25 opinions
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Edwards v. CommissionerUnited States Tax Court · 1987
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- Ayala v. Comm'rUnited States Tax Court · 2007
- Ayala v. Comm'rUnited States Tax Court · 2007
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