Winn v. Commissioner
United States Tax Court
1. Petitioner was employed to supervise 2 mineral leases. In connection therewith he traveled between the leases, and to Kilgore, 25 miles from his home, to Greggton 7 miles from his home, and to Shreveport, 84 miles from his home. On the Shreveport trips he purchased his noonday meal, and entertained business acquaintances.
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1. Petitioner was employed to supervise 2 mineral leases. In connection therewith he traveled between the leases, and to Kilgore, 25 miles from his home, to Greggton 7 miles from his home, and to Shreveport, 84 miles from his home. On the Shreveport trips he purchased his noonday meal, and entertained business acquaintances. Held, petitioner's tax home encompassed the leases, Greggton, and Kilgore, and the travel expenses incurred in this area are not deductible under section 22(n)(2). Held, further, the Shreveport trips constitute travel "away from home" in connection with petitioner's…
1Opinion of the Court
TtetjeNS, Judge:
This proceeding involves a deficiency in income tax for the taxable year 1953 in the amount of $280.84.
The issues for decision are: (1) Whether petitioners, in computing their adjusted gross income, are entitled to deduct the amounts expended by Joseph Winn for travel, meals, and work clothes; and if so (2) what were those amounts.
BINDINGS OP PACT.
Joseph M. Winn (hereinafter referred to as the petitioner) and his wife, Emma Winn, resided in Longview, Texas, during the taxable year 1953. They filed a joint Federal income tax return for that year with the district director of…
2Cases cited4 opinions
- Osteen v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Bell v. CommissionerUnited States Tax Court · 1949
- Smith v. CommissionerUnited States Tax Court · 1954
3Cited by21 opinions
- Turner v. CommissionerUnited States Tax Court · 1971
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Commissioner of Internal Revenue v. William A. BagleyCourt of Appeals for the First Circuit · 1967
- Hanson v. CommissionerUnited States Tax Court · 1960
- Royster Company v. United StatesCourt of Appeals for the Fourth Circuit · 1973
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