Donnelly v. Commissioner
United States Tax Court
Petitioner, a person under physical disability, drove a specially designed automobile to and from his job, which was in a plastics plant where he buffed and polished rough plastic products. Such work was hard on clothes and therefore the petitioner wore strong work clothes and an apron to protect them while on the job. The clothing however was not of a type specifically required by his employer, but was of a kind adaptable to general wear.
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Petitioner, a person under physical disability, drove a specially designed automobile to and from his job, which was in a plastics plant where he buffed and polished rough plastic products. Such work was hard on clothes and therefore the petitioner wore strong work clothes and an apron to protect them while on the job. The clothing however was not of a type specifically required by his employer, but was of a kind adaptable to general wear. Held, petitioner's expenses of work clothes and aprons and his expenses of operating the special automobile are personal expenses and therefore not…
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined deficiencies in the petitioner’s income taxes for the years 1953 and 1954 in the respective amounts of $192.66 and $57.16.
There are two issues for decision: (1) Whether the petitioner is entitled to a deduction for the cost of clothing used in his occupation, and (2) whether the petitioner, a person suffering physical disability, is entitled to a deduction for the cost of operating a specially designed automobile in traveling to and from work.
FINDINGS OF FACT.
The petitioner is an individual residing in Flushing, New York. He filed his income tax…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Drill v. CommissionerUnited States Tax Court · 1947
- Roth v. CommissionerUnited States Tax Court · 1952
- Bruton v. CommissionerUnited States Tax Court · 1947
- Cashman v. CommissionerUnited States Tax Court · 1947
3Cited by45 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Barone v. CommissionerUnited States Tax Court · 1985
- Sansone v. CommissionerUnited States Tax Court · 1963
- Brown v. CommissionerUnited States Tax Court · 1974
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