Diggs v. Commissioner
United States Tax Court
Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year.
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Petitioner, a Member of Congress in 1972, incurred traveling expenses in connection with his attendance at the Democratic National Convention and meetings of the National Black Political Conference in that year. Held, the expenses were not incurred by petitioner in connection with the performance of the functions of the public office of Congressman, his "trade or business" as defined in sec. 7701(a)(26), I.R.C. 1954, and are therefore not deductible as trade or business expenses under sec. 162(a)(2). Held, further, since such expenses were not paid or incurred in petitioner's trade or…
1DissentChabot, J.
In 1972, the year to which the issues before us relate, petitioner Charles C. Diggs, Jr. (hereinafter sometimes referred to as Diggs), was a Member of Congress — in particular, he represented the Thirteenth Congressional District of Michigan in the House of Representatives. The issues before us relate to expenses paid by Diggs in connection with his attendance that year at meetings of the National Black Political Conference and his attendance at the Democratic National Convention.
The majority hold that both categories of Diggs’ expenses are nondeductible because Diggs’ activities at the…
2Cases cited11 opinions
- Commissioner v. TellierSupreme Court of the United States · 1966
- Cammarano v. United StatesSupreme Court of the United States · 1959
- McDonald v. CommissionerSupreme Court of the United States · 1944
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- Nicol v. AmesSupreme Court of the United States · 1899
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