Leamy v. Commissioner
United States Tax Court
Petitioner Frank A. Leamy was an airline pilot based in San Francisco and Dallas. Charlotte T. Leamy was a school teacher in San Diego, where she lived with petitioners' children. Frank and Charlotte owned an incorporated travel agency in San Diego where Frank spent most of his non-flying time. Frank was active in the business and incurred travel and entertainment expenses related thereto. Neither petitioner received any income from their travel agency activities.
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Petitioner Frank A. Leamy was an airline pilot based in San Francisco and Dallas. Charlotte T. Leamy was a school teacher in San Diego, where she lived with petitioners' children. Frank and Charlotte owned an incorporated travel agency in San Diego where Frank spent most of his non-flying time. Frank was active in the business and incurred travel and entertainment expenses related thereto. Neither petitioner received any income from their travel agency activities. Held: Petitioners were not in the business of being independent commissioned travel agents. The expenses they incurred were for…
1Opinion of the Court
Drennen, Judge:
Respondent determined the following deficiencies and additions to tax in petitioners’ Federal income tax:
Addition to tax
Year Deficiency sec. 6651(a)1
1979 $5,127 <N lO
1980 5,384 o CO OO
After concessions2 by both parties, the issues for our decision are: (1) Whether petitioners Frank A. and Charlotte T. Leamy were engaged in the trade or business of being travel agents and may therefore deduct travel, automobile, and entertainment expenses incurred by them in 1979 and 1980 either as ordinary and necessary business expenses or as unreimbursed employee business expenses; and (2)…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Beck v. CommissionerUnited States Tax Court · 1985
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Noyce v. CommissionerUnited States Tax Court · 1991
- Hoffman v. CommissionerUnited States Tax Court · 1989
- Aazami v. CommissionerUnited States Tax Court · 1993
- Russell v. CommissionerUnited States Tax Court · 1989
- Saghafi v. CommissionerUnited States Tax Court · 1994
23 more not listed; retrieve them via the Exa API.