Johnson v. Commissioner
United States Tax Court
Held, that the petitioner may not reduce taxable income for 1955 by amounts claimed to have been nontaxable but included in income in prior years; that amounts expended for meals are not deductible under section 162(a)(2) of the Internal Revenue Code of 1954, since the petitioner was not away from home in the pursuit of a trade or business; that the petitioner has failed to show that he is entitled to a bad debt deduction of $10; and that the petitioner may not deduct in…
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Held, that the petitioner may not reduce taxable income for 1955 by amounts claimed to have been nontaxable but included in income in prior years; that amounts expended for meals are not deductible under section 162(a)(2) of the Internal Revenue Code of 1954, since the petitioner was not away from home in the pursuit of a trade or business; that the petitioner has failed to show that he is entitled to a bad debt deduction of $10; and that the petitioner may not deduct in 1955 an amount expended in 1954 as a premium on a health insurance policy.
1Opinion of the Court
Theodore Peter Johnson v. Commissioner.
Johnson v. Commissioner
Docket No. 84369.
United States Tax Court
T.C. Memo 1962-23; 1962 Tax Ct. Memo LEXIS 285; 21 T.C.M. (CCH) 106; T.C.M. (RIA) 62023;
February 5, 1962
Held, that the petitioner may not reduce taxable income for 1955 by amounts claimed to have been nontaxable but included in income in prior years; that amounts expended for meals are not deductible under section 162(a)(2) of the Internal Revenue Code of 1954, since the petitioner was not away from home in the pursuit of a trade or business; that the petitioner has failed to show that he is…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Garlock v. CommissionerUnited States Tax Court · 1960
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Drill v. CommissionerUnited States Tax Court · 1947
- Clark v. CommissionerUnited States Tax Court · 1952
4 more not listed; retrieve them via the Exa API.