Doak v. Commissioner
United States Tax Court
Deductions -- Ordinary and Necessary Expenses -- Depreciation, Meals, and Lodgings of an Owner-Operator of a Hotel. -- The expenses of operation of a hotel should be computed without eliminating portions of depreciation, cost of food, wages, and general expenses to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation…
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Deductions -- Ordinary and Necessary Expenses -- Depreciation, Meals, and Lodgings of an Owner-Operator of a Hotel. -- The expenses of operation of a hotel should be computed without eliminating portions of depreciation, cost of food, wages, and general expenses to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation of the hotel.
1Opinion of the Court
OPINION.
MuRdock, Judge:
The Court found it necessary in the case of George A. Papineau, 16 T. C. 130, to consider and decide whether the cost of food and lodging furnished to an owner-manager of a hotel should be subtracted in computing income deductions of the hotel for ordinary and necessary expenses and depreciation. It was there held that meals and lodgings of an owner-operator of a hotel are ordinary and necessary expenses of the business where his presence in the hotel was not for his own personal convenience and benefit but was required in the operation of the hotel. It wTas there said…
2Cases cited1 opinion
- Papineau v. CommissionerUnited States Tax Court · 1951
3Cited by4 opinions
- Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
- Doak v. CommissionerUnited States Tax Court · 1955
- Mills v. CommissionerUnited States Tax Court · 1957
- Russell v. CommissionerUnited States Tax Court · 1982