Blatnick v. Commissioner
United States Tax Court
One of petitioners, a construction worker (petitioner), was employed through his local union hiring hall in 1965 on the Blanco Tunnel, which was 60 miles from the home he had maintained for approximately 20 years and in which his wife continued to reside. In late 1965 and again in late 1966 when he was "laid off," petitioner listed himself at the union hall on the "out-of-work" list and each time after several weeks was returned to work at the Blanco Tunnel.
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One of petitioners, a construction worker (petitioner), was employed through his local union hiring hall in 1965 on the Blanco Tunnel, which was 60 miles from the home he had maintained for approximately 20 years and in which his wife continued to reside. In late 1965 and again in late 1966 when he was "laid off," petitioner listed himself at the union hall on the "out-of-work" list and each time after several weeks was returned to work at the Blanco Tunnel. Petitioner again experienced a short layoff in November and early December 1967 and again, through his union, was returned to work on…
1Opinion of the Court
Scott, Judge:
Respondent determined a deficiency in petitioner’s income tax for the calendar year 1967 in the amount of $676.81.
The issue for decision is whether petitioner Edward F. Blatnick is entitled to deductions under section 162(a) (2), I.R.C. 1954,1 for the calendar year 1967 for amounts expended for meals, lodging, and transportation at Pagosa Springs, Colo, and the cost of biweekly automobile trips from Pagosa Springs to Durango, Colo., where he owned and maintained a home in which his wife resided.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petiti…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Garlock v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Norwood v. CommissionerUnited States Tax Court · 1976
- McCallister v. CommissionerUnited States Tax Court · 1978
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Soterios and Catharine Hantzis v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1981
- James v. CommissionerUnited States Tax Court · 1980
30 more not listed; retrieve them via the Exa API.