Schurer v. Commissioner
United States Tax Court
The petitioner is a journeyman plumber by trade. His home is in Pittsburgh, Pa. In 1941 he accepted temporary employment at Indiantown Gap, near Harrisburg, Pa., at Aberdeen, Md., and at Morgantown, W. Va. Upon the completion of each of these assignments he returned to Pittsburgh. In 1941 he spent $ 920 for board and lodging and $ 21.26 for railroad and bus fares while away from home.
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The petitioner is a journeyman plumber by trade. His home is in Pittsburgh, Pa. In 1941 he accepted temporary employment at Indiantown Gap, near Harrisburg, Pa., at Aberdeen, Md., and at Morgantown, W. Va. Upon the completion of each of these assignments he returned to Pittsburgh. In 1941 he spent $ 920 for board and lodging and $ 21.26 for railroad and bus fares while away from home. Held, that these amounts are deductible from gross income as expenses of carrying on his trade or business. Coburn v. Commissioner (C. C. A., 2d Cir.), 138 Fed. (2d) 763, followed.
1Opinion of the Court
OPINION.
Smith, Jvdge\
The question presented is whether the petitioner is entitled to deduct from his gross income of 1941, as traveling expenses incurred in the pursuit of his trade while away from home, the amounts spent for meals and lodging and train fare. The respondent disallowed these deductions for the reason stated in his deficiency notice as follows:
* * * it Ras been held that travel expense between your place of residence and your places of employment, or between your several places of employment, as well as the cost of meals and lodging during your stay at said places of employment…
2Cited by125 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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