Owens v. Commissioner
United States Tax Court
Petitioner, a construction worker employed by the State of Iowa, worked in and around Des Moines. Living in Des Moines during the work week, he traveled about 60 miles to his family residence on weekends.
Read the full summary
Petitioner, a construction worker employed by the State of Iowa, worked in and around Des Moines. Living in Des Moines during the work week, he traveled about 60 miles to his family residence on weekends. Held: 1. Petitioner's expenses for meals and lodging in Des Moines and for weekend traveling to his family residence were not deductible because he did not incur them while "away from home," i.e., away from his principal place of employment. 2. Petitioner was employed for an indefinite rather than temporary period during the years in issue. 3. Tentative allowance of overpayments claimed on…
1Opinion of the Court
Iewin, Judge:
The Commissioner determined deficiencies in petitioners’ income tax of $450.69 for 1964 and $426.18 for 1965. The question presented is whether petitioners are entitled to deduct amounts spent for meals and lodging in Des Moines, Iowa, and for automobile travel between Des Moines and Oskaloosa, Iowa, as away from home traveling expenses under section 162(a) (2) 1
FINDINGS OF FACT
Petitioners are husband and wife and legal residents of Oskaloosa, Iowa. The expenses in question were incurred by the husband (hereinafter either petitioner or Owens). The joint income tax returns for…
2Cases cited11 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 v. StidgerSupreme Court of the United States · 1967
- Garlock v. CommissionerUnited States Tax Court · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
- Jones v. CommissionerUnited States Tax Court · 1970
- Terry v. CommissionerUnited States Tax Court · 1988
- Dover Corporation & Subsidiaries, Pathway Bellows, Inc. & Subsidiary, and Measurement Systems, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
48 more not listed; retrieve them via the Exa API.