BYARS v. COMMISSIONER
United States Tax Court
P, a truck driver, incurred expenses for meals while away from home on business in 1974 but kept no records of such expenses. The Commissioner allowed P a deduction of $6.50 for each day the Commissioner determined P was traveling away from home.
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P, a truck driver, incurred expenses for meals while away from home on business in 1974 but kept no records of such expenses. The Commissioner allowed P a deduction of $6.50 for each day the Commissioner determined P was traveling away from home. Held, since P did not maintain the records required by sec. 274(d), I.R.C. 1954, to substantiate his expenditures for meals during 1974, he has failed to prove that he is entitled to a larger deduction than that allowed by the Commissioner.
1Opinion of the Court
OLIVER K. BYARS and NADINE P. BYARS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BYARS v. COMMISSIONER
Docket No. 8481-76.
United States Tax Court
T.C. Memo 1978-467; 1978 Tax Ct. Memo LEXIS 50; 37 T.C.M. (CCH) 1847-99;
November 22, 1978, Filed
P, a truck driver, incurred expenses for meals while away from home on business in 1974 but kept no records of such expenses. The Commissioner allowed P a deduction of $6.50 for each day the Commissioner determined P was traveling away from home. Held, since P did not maintain the records required by sec. 274(d), I.R.C. 1954, to substantiate…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. CorrellSupreme Court of the United States · 1967
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Ashby v. CommissionerUnited States Tax Court · 1968
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