Le Towt v. Commissioner
United States Tax Court
Travel Expenses - Secs. 62(2)(B), 162(a)(2), and 262, I.R.C. 1954. Husband was transferred by his employer to Johnstown, Pennsylvania, from Bethlehem, in 1956. He continued to maintain his family home at Bethlehem making weekend trips back and forth and paying lodging expenses in Johnstown during the week. He had no other business or employment.
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Travel Expenses - Secs. 62(2)(B), 162(a)(2), and 262, I.R.C. 1954. Husband was transferred by his employer to Johnstown, Pennsylvania, from Bethlehem, in 1956. He continued to maintain his family home at Bethlehem making weekend trips back and forth and paying lodging expenses in Johnstown during the week. He had no other business or employment. Held: The expenses of his weekly trips and lodging at his place of employment were personal living expenses and not deductible in 1958 and 1959, the years in issue, as ordinary and necessary business expenses, incurred for travel while away from home…
1Opinion of the Court
Zigmont J. LeTowt, Jr., and Virginia C. LeTowt v. Commissioner.
Le Towt v. Commissioner
Docket No. 94757.
United States Tax Court
T.C. Memo 1963-118; 1963 Tax Ct. Memo LEXIS 228; 22 T.C.M. (CCH) 547; T.C.M. (RIA) 63118;
April 25, 1963
Travel Expenses - Secs. 62(2)(B), 162(a)(2), and 262, I.R.C. 1954. Husband was transferred by his employer to Johnstown, Pennsylvania, from Bethlehem, in 1956. He continued to maintain his family home at Bethlehem making weekend trips back and forth and paying lodging expenses in Johnstown during the week. He had no other business or employment. Held: The expenses of…
2Cases cited15 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Cockrell v. CommissionerUnited States Tax Court · 1962
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Coerver v. CommissionerUnited States Tax Court · 1961
- Warren v. CommissionerUnited States Tax Court · 1949
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Whitman v. United StatesDistrict Court, W.D. Louisiana · 1965