Dean v. Commissioner
United States Tax Court
Taxpayer was a construction worker who maintained a home in Williamsport, Md. During the taxable year petitioner had temporary employment with three different employers doing construction work at Chalk Point, Md., Front Royal, Va., and Landover, Md.
Read the full summary
Taxpayer was a construction worker who maintained a home in Williamsport, Md. During the taxable year petitioner had temporary employment with three different employers doing construction work at Chalk Point, Md., Front Royal, Va., and Landover, Md. These jobs were obtained by petitioner through a labor union which had its office in Washington, D. C. In his income tax return for the taxable year petitioner deducted "away from home living expense for temporary assignment" in connection with each of the three temporary jobs. In his return he stated that his "tax home" was the union headquarters…
1Opinion of the Court
OPINION
Kern, Judge:
Section 162(a) provides in part that “There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including— * * * (2) traveling expenses (including amounts expended for meals and lodging * * * ) while away from home in the pursuit of a trade or business.”
If it had not been for petitioner’s statements attached to his income tax return for the taxable year in which he reiterated the assertion that his “tax home” was located at the headquarters of his union in Washington, D.C.,…
2Cases cited3 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Garlock v. CommissionerUnited States Tax Court · 1960
- Sapson v. Comm'rUnited States Tax Court · 1968
3Cited by17 opinions
- Rambo v. CommissionerUnited States Tax Court · 1978
- Johnson v. CommissionerUnited States Tax Court · 2000
- Andrews v. CommissionerUnited States Tax Court · 1978
- Case v. CommissionerUnited States Tax Court · 1985
- Cross v. CommissionerUnited States Tax Court · 1979
12 more not listed; retrieve them via the Exa API.