Karl v. Commissioner
United States Tax Court
Held, disallowance of commuting expenses approved. Fact that petitioner carried and stored some tools in truck he drove to work and his employer expected, but did not require, him to have his own transportation at jobsite does not convert commuting expenses to deductible business expenses.
1Opinion of the Court
ROBERT H. KARL and PHILOMENA A. KARL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Karl v. Commissioner
Docket No. 9540-74.
United States Tax Court
T.C. Memo 1976-87; 1976 Tax Ct. Memo LEXIS 315; 35 T.C.M. (CCH) 379; T.C.M. (RIA) 760087;
March 22, 1976, Filed
Held, disallowance of commuting expenses approved. Fact that petitioner carried and stored some tools in truck he drove to work and his employer expected, but did not require, him to have his own transportation at jobsite does not convert commuting expenses to deductible business expenses.
John J. Dean, for the petitioners.
Stephen…
2Cases cited16 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Feistman v. CommissionerUnited States Tax Court · 1974
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