McCabe v. Commissioner
United States Tax Court
T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote suburb of New York west of the Hudson River and immediately adjacent to New Jersey. The most convenient and direct routes to T's post of duty in New York City require travel through New Jersey, the statutes of which prohibit T from carrying his revolver while in that State.
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T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote suburb of New York west of the Hudson River and immediately adjacent to New Jersey. The most convenient and direct routes to T's post of duty in New York City require travel through New Jersey, the statutes of which prohibit T from carrying his revolver while in that State. Accordingly, T drives to work by way of the more circuitous New York highways, although he would otherwise use the more convenient public transportation through New Jersey and incur…
1Opinion of the Court
Dennis McCabe, Petitioner v. Commissioner of Internal Revenue, Respondent
McCabe v. Commissioner
Docket No. 1536-78
United States Tax Court
76 T.C. 876; 1981 U.S. Tax Ct. LEXIS 119;
June 3, 1981, Filed
Decision will be entered under Rule 155.
T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote suburb of New York west of the Hudson River and immediately adjacent to New Jersey. The most convenient and direct routes to T's post of duty in New York City require travel through New Jersey, the statutes of which prohibit T…
Also in this document: Concurrence; Dissent · Fay; Dissent · Sterrett.
2Cases cited13 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Feistman v. CommissionerUnited States Tax Court · 1974
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
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