Bochner v. Commissioner
United States Tax Court
Petitioner's only connection with his alleged tax home in California was a leased apartment and a desire to return. Held, such contacts are insufficient to render California his tax home. Held, further, petitioner's claimed theft loss deduction is denied.
1Opinion of the Court
Sterrett, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the calendar year 1971 in the amount of $1,952.61. The issues for decision are: (1) Whether petitioner’s tax home was Glendora, Calif., during the year at issue thereby entitling him to deduct travel and living expenses incurred in connection with temporary employment away from Glendora; (2) whether respondent has fairly raised the issue of substantiation of certain of the aforenoted expenditures and, if so, whether petitioner has substantiated said expenses; and (3) whether petitioner is entitled to a…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Michaels v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Boyer v. CommissionerUnited States Tax Court · 1977
- Rambo v. CommissionerUnited States Tax Court · 1978
- A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Andrews v. CommissionerUnited States Tax Court · 1990
- Felber v. CommissionerUnited States Tax Court · 1992
59 more not listed; retrieve them via the Exa API.