Bruton v. Commissioner
United States Tax Court
Petitioner, a practicing lawyer, suffered a partial paralysis, as a result of which he required transportation between his residence and office. He engaged taxicab service, which was the least expensive form of practicable transportation. Held, the amounts paid for taxicab fares between petitioner's residence and office are not deductible as business expenses.
1Opinion of the Court
OPINION.
Arnold, Judge:
This proceeding involves personal income tax for the calendar year 1943 in the amount of $174.89. The sole matter in dispute is the deductibility, as ordinary and necessary expenses paid in carrying on petitioner’s trade or business, that of a practicing lawyer, of amounts paid by him in 1942 and 1943 for taxicab fares exclusively for transportation between his place of residence and law office.
As the taxable year involved is 1943, it automatically includes adjustments in income tax liability for the calendar year 1942.
• We find the facts as stipulated by the parties in…
2Cases cited4 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Bartholomew v. CommissionerUnited States Tax Court · 1944
- Cashman v. CommissionerUnited States Tax Court · 1947
3Cited by40 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Sharon v. CommissionerUnited States Tax Court · 1976
- Carroll v. CommissionerUnited States Tax Court · 1968
- James A. And Isabelle Carroll v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Courtney v. CommissionerUnited States Tax Court · 1959
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