Montgomery v. Commissioner
United States Tax Court
Petitioners traveled by automobile from Lawrenceburg, Ky., to Rochester, Minn., where medical treatment was received. They paid for meals and lodging en route. Petitioners also paid expenses for a trip to California in connection with the probate of a will. Held, the expenditures for meals and lodging constituted "transportation" expenses deductible under sec. 213(e)(1)(B), I.R.C. 1954. Held, further, amount of deductible automobile expenses determined.
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Petitioners traveled by automobile from Lawrenceburg, Ky., to Rochester, Minn., where medical treatment was received. They paid for meals and lodging en route. Petitioners also paid expenses for a trip to California in connection with the probate of a will. Held, the expenditures for meals and lodging constituted "transportation" expenses deductible under sec. 213(e)(1)(B), I.R.C. 1954. Held, further, amount of deductible automobile expenses determined. Held, further, expenditures for trip to California were not deductible as expenses for the production of income under sec. 212, I.R.C. 1954.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined deficiencies in petitioners’ income tax of $210.41 and $192.35 for the years 1961 and 1962, respectively.
After certain concessions by respondent, the remaining issues for 1961 are whether petitioners may deduct, under section 213,1 the cost of meals and lodging incurred during the course of trips undertaken for the purpose of obtaining medical treatment for Frances Montgomery at the point of destination, the amount of the deductible automobile expense incurred during such trips, and the deductibility of costs of pajamas and of a part-time household…
2Cases cited18 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Stringham v. CommissionerUnited States Tax Court · 1949
- Carasso v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. Stringham. Stringham v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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3Cited by11 opinions
- Bordas v. CommissionerUnited States Tax Court · 1970
- Kelly v. CommissionerUnited States Tax Court · 1969
- Lopkoff v. CommissionerUnited States Tax Court · 1982
- Estate of Levine v. CommissionerUnited States Tax Court · 1982
- Finlay v. CommissionerUnited States Tax Court · 1982
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