Dancer v. Commissioner
United States Tax Court
Petitioner, a trainer and driver of trotting horses, was involved in an automobile accident while traveling between the farm where he had trained horses that morning and his principal office, located in his home, where he intended to conduct business that day. Held, the amount paid by petitioner to settle the lawsuit arising out of the car accident was a deductible business expense under sec. 162, I.R.C. 1954.
1Opinion of the Court
Harold and Sandra Dancer, Petitioners v. Commissioner of Internal Revenue, Respondent
Dancer v. Commissioner
Docket No. 5180-77
United States Tax Court
73 T.C. 1103; 1980 U.S. Tax Ct. LEXIS 168;
March 13, 1980, Filed
Decision will be entered under Rule 155.
Petitioner, a trainer and driver of trotting horses, was involved in an automobile accident while traveling between the farm where he had trained horses that morning and his principal office, located in his home, where he intended to conduct business that day. Held, the amount paid by petitioner to settle the lawsuit arising out of the car…
Also in this document: Concurrence.
2Cases cited11 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Curphey v. CommissionerUnited States Tax Court · 1980
- Green v. CommissionerUnited States Tax Court · 1972
- Hicks v. CommissionerUnited States Tax Court · 1966
- Backer v. CommissionerUnited States Board of Tax Appeals · 1924
6 more not listed; retrieve them via the Exa API.