Bixler v. Commissioner
United States Board of Tax Appeals
The facts in this proceeding fail to establish that amounts expended for railroad fare, meals, lodging, and laundry are ordinary and necessary expenses paid or incurred in carrying on a trade or business, within the purview of section 214(a)(1) of the Revenue Act of 1921.
1Opinion of the Court
*1183OPINION.
Littleton:
Petitioner claims that the amount of $1,068 was expended in the pursuit of a trade or business and was a proper deduction from his gross income for the year 1922. He did not carry on or conduct any trade or business during the year 1922 at Mobile, Ala., his permanent place of abode. He claims, therefore, that amounts expended for railroad fare, meals, lodging, and laundry were deductible as expenditures “ while away from home in the pursuit of a trade or business.” Section 214 (a) (1) of the Bevenue Act of 1921 provides:(a) That in computing net income there shall be allowed…
2Cited by114 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Heuer v. CommissionerUnited States Tax Court · 1959
- Michaels v. CommissionerUnited States Tax Court · 1969
- Garlock v. CommissionerUnited States Tax Court · 1960
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