Garlock v. Commissioner
United States Tax Court
Petitioner maintained a domicile and residence in Mohawk, New York, and was affiliated with a local union in Binghamton, New York. In November 1950 petitioner was assigned by his union to employment with a large construction corporation in Passaic, New Jersey.
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Petitioner maintained a domicile and residence in Mohawk, New York, and was affiliated with a local union in Binghamton, New York. In November 1950 petitioner was assigned by his union to employment with a large construction corporation in Passaic, New Jersey. This employment, not based upon an employment contract, continued from November 1950 until sometime during the year 1954, during which petitioner performed work as a heavy-duty equipment mechanic at various construction project sites of his employer in the vicinity of Passaic, New Jersey. Held, petitioner's principal place of employment…
1Opinion of the Court
BRuce, Judge:
These consolidated proceedings involved deficiencies in Federal income tax for the years 1952 and 1953 in the amounts of $414.32 and $426.16, respectively. The sole issue is whether the amounts of $1,820 expended by petitioner in each of the years 1952 and 1953 for meals and lodging constitute away-from-home expenses within the meaning of sections 23(a) (1) (A) and 22(n), I.R.C. 1939.
FINDINGS OF FACT.
The stipulated facts are so found and are incorporated herein by this reference.
Floyd Garlock, hereinafter referred to as petitioner, is an individual whose legal domicile during the…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Harvey v. CommissionerUnited States Tax Court · 1959
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3Cited by136 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Norwood v. CommissionerUnited States Tax Court · 1976
- Cockrell v. CommissionerUnited States Tax Court · 1962
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