Puckett v. Commissioner
United States Tax Court
The petitioner was the postmaster of the LaVergne, Tenn., Post Office and an officer in the Tennessee National Guard. During 1967, he spent approximately 5 months on military duty at the Reserve Officers Training School at Fort Knox, Ky. While on such military duty, he continued to be responsible for the proper operation of the post office and returned to LaVergne each weekend for that purpose.
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The petitioner was the postmaster of the LaVergne, Tenn., Post Office and an officer in the Tennessee National Guard. During 1967, he spent approximately 5 months on military duty at the Reserve Officers Training School at Fort Knox, Ky. While on such military duty, he continued to be responsible for the proper operation of the post office and returned to LaVergne each weekend for that purpose. Held, the petitioner is not entitled to deduct his expenses for meals and lodging while at Fort Knox, because he has failed to provide the required substantiation for such expenses or to show that they…
1Opinion of the Court
Arthur C. Puckett, Jr. and Dorothy W. Puckett, Petitioners v. Commissioner of Internal Revenue, Respondent
Puckett v. Commissioner
Docket No. 2596-70
United States Tax Court
56 T.C. 1092; 1971 U.S. Tax Ct. LEXIS 76;
August 19, 1971, Filed
Decision will be entered under Rule 50.
The petitioner was the postmaster of the LaVergne, Tenn., Post Office and an officer in the Tennessee National Guard. During 1967, he spent approximately 5 months on military duty at the Reserve Officers Training School at Fort Knox, Ky. While on such military duty, he continued to be responsible for the proper operation of…
Also in this document: Dissent.
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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