Turner v. Commissioner
United States Tax Court
During 1966 petitioner was a temporary corporate employee who daily traveled considerable distances by automobile to work and home again. Held, petitioner is a commuter, and his transportation expenses are not deductible under either sec. 162(a) or sec. 162(a) (2), I.R.C. 1954.
1Opinion of the Court
Dawson, Judge:
Respondent determined a deficiency in the petitioner’s Federal income tax for the taxable year 1966 in the amount of $946.08. In addition, the pleadings were deemed amended to conform with evidence submitted at trial which would result in an increased deficiency if we hold in favor of the respondent on all issues.
The issues presented for decision are (1) whether the petitioner, a temporary corporate employee, is entitled to deduct automobile expenses in traveling to work and home again as ordinary and necessary business expenses, and (2) whether a travel allowance received by…
2Cases cited14 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Heuer v. CommissionerUnited States Tax Court · 1959
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Cockrell v. CommissionerUnited States Tax Court · 1962
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Norwood v. CommissionerUnited States Tax Court · 1976
- McCallister v. CommissionerUnited States Tax Court · 1978
- Zimmerman v. CommissionerUnited States Tax Court · 1978
- Walker v. CommissionerUnited States Tax Court · 1993
- Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United StatesCourt of Appeals for the Eighth Circuit · 1985
43 more not listed; retrieve them via the Exa API.