Geer v. Commissioner
United States Tax Court
1. Petitioner, a judge of a State court, received reimbursement for certain expenses of travel, meals, and lodging, including a mileage allowance for the use of his automobile. He included the exact amount received in income, then deducted the same amount as actual expenses. In addition, he deducted an amount for depreciation of his automobile, which respondent disallowed.
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1. Petitioner, a judge of a State court, received reimbursement for certain expenses of travel, meals, and lodging, including a mileage allowance for the use of his automobile. He included the exact amount received in income, then deducted the same amount as actual expenses. In addition, he deducted an amount for depreciation of his automobile, which respondent disallowed. Held, petitioner has failed to show that the mileage allowance included in income and then deducted did not include a proper share of depreciation; in any event, since he did not prove the actual amount of his deductible…
1Opinion of the Court
Forrester, Judge:
Respondent has determined deficiencies in the 1951 and 1952 income tax of petitioners in the respective amounts of $531 and $624.03. The issues are as follows:
1. Did respondent err in disallowing claimed depreciation deductions in respect of an automobile?
2. Did respondent err in determining that payments to Walter I. Geer by the State of Georgia as “contingent expense allowance” were includible in gross income ?
FINDINGS OF FACT.
All of the facts have been stipulated and are so found. They may be summarized as follows.
Petitioners, husband and wife, have at all relevant times…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. LoBueSupreme Court of the United States · 1956
- United States v. PelzerSupreme Court of the United States · 1941
- Podems v. CommissionerUnited States Tax Court · 1955
6 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Local Finance Corp. v. CommissionerUnited States Tax Court · 1967
- Estate of Lamberth v. CommissionerUnited States Tax Court · 1958
- Hanson v. CommissionerUnited States Tax Court · 1960
- Rietzke v. CommissionerUnited States Tax Court · 1963
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