Fisher v. Commissioner
United States Tax Court
During the taxable years petitioner was a judge of a circuit court of the State of Indiana. 1. Held, petitioner's duties constituted the performance of services as an employee within the meaning of section 22 (n) (1), Internal Revenue Code of 1939. 2. Held, further, petitioner's expenses of travel to other circuits in connection with his duties were deductible under section 22 (n) (2) as expenses of travel while away from home.
1Opinion of the Court
OPINION.
Tietjens, Judge:
Read together with section 23 (a) (1) (A) of the Internal Revenue Code of 1939, section 22 (n) (l)1 permits a taxpayer in computing his adjusted gross income to deduct all of his ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, if such trade or business does not consist of the performance of services as an employee, even though he has elected to take the standard deduction provided in section 23 (aa) (1) (A). Here it is conceded that petitioner’s expenses were ordinary and necessary and that the performance…
2Cases cited2 opinions
- Waters v. CommissionerUnited States Tax Court · 1949
- Harris v. CommissionerUnited States Tax Court · 1954
3Cited by3 opinions
- Fisher v. CommissionerUnited States Tax Court · 1955
- Gierek v. CommissionerUnited States Tax Court · 1993
- Johnson v. CommissionerUnited States Tax Court · 1993