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
Simpson, Judge:
The respondent determined deficiencies in the income tax of the petitioners in the amount of $440 for 1966 and $487.70 for 1967. Many of the issues in this case have been settled or conceded; those remaining for decision are (1) whether a member of the National Guard, who is on temporary military duty, may deduct his expenses for transportation, meals, and lodging at his post of military duty, and (2) whether he may deduct his automobile expenses for trips required by his permanent employment while he is on such military duty.
FINDINGS OF FACT
Some of the facts have been…
2Cases cited10 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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3Cited by10 opinions
- Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Dean v. CommissionerUnited States Tax Court · 1976
- Markey v. CommissionerUnited States Tax Court · 1972
- Champion Trophy Mfg. Corp. v. CommissionerUnited States Tax Court · 1972
- Ireland v. CommissionerUnited States Tax Court · 1979
5 more not listed; retrieve them via the Exa API.