Coombs v. Commissioner
United States Tax Court
Petitioners were employed at the Nevada test site, a nuclear testing facility located in a remote area of the Nevada desert. They traveled, on a daily basis, between their respective residences in the metropolitan Las Vegas area and their work locations at the test site.
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Petitioners were employed at the Nevada test site, a nuclear testing facility located in a remote area of the Nevada desert. They traveled, on a daily basis, between their respective residences in the metropolitan Las Vegas area and their work locations at the test site. All Federal employees permanently assigned to the test site and all employees of private contractors who work at the test site receive, in addition to their regular salary, a daily or per diem allowance for each day they report for duty at the test site. The amount of the allowance is $ 5 per day when their reporting point is…
1Opinion of the Court
Dawson, Chief Judge:
In these consolidated cases respondent determined deficiencies in the Federal income taxes of petitioners as follows:
Petitioners Docket No. Year Deficiency
Lee E. Coombs and Judy B. Coombs.. 970-74 1971 $336.47
7021-75 1973 325.20
Gerald Dean Carr. 1027-74 1970 820.50
1971 516.20
Wardell Baggett. 1035-74 1971 805.41
Ronald D. Jacobs and Joyce M. Jacobs 1118-74 1972 625.00
Jess C. Cauble. 1161-74 1970 612.67
1971 407.10
Gerald E. Stark and Ruby M. Stark2... 1163-74 1971 583.66
1972 460.37
Wesley L. Smith and Nadine M. Smith. 1193-74 1970 340.96
Gilbert Montoya and Lugarda Montoya.…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. LoBueSupreme Court of the United States · 1956
24 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Curphey v. CommissionerUnited States Tax Court · 1980
- McCallister v. CommissionerUnited States Tax Court · 1978
- Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
44 more not listed; retrieve them via the Exa API.