Boser v. Commissioner
United States Tax Court
H was employed as a second officer with UAL. H purchased an aircraft, which he used to commute to work and to make other personal trips, but the operation of such aircraft did also improve his employment skills as a second officer. Held, H is allowed to deduct the expenses of operating an aircraft to the extent that such operations were needed to maintain his employment skills, but the remaining expenses are personal and not deductible.
1Opinion of the Court
Robert J. Boser and Phyllis P. Boser, Petitioners v. Commissioner of Internal Revenue, Respondent
Boser v. Commissioner
Docket No. 8013-79
United States Tax Court
77 T.C. 1124; 1981 U.S. Tax Ct. LEXIS 27;
November 18, 1981, Filed
Decision will be entered under Rule 155.
H was employed as a second officer with UAL. H purchased an aircraft, which he used to commute to work and to make other personal trips, but the operation of such aircraft did also improve his employment skills as a second officer. Held, H is allowed to deduct the expenses of operating an aircraft to the extent that such operations…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Kornhauser v. United StatesSupreme Court of the United States · 1928
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