Dady v. Commissioner
United States Tax Court
Petitioner John Dady was a tugboat captain who lived in Florida due to his daughter's health, and traveled to and from his home every week to ports somewhere between Boston, Mass., and Norfolk, Va., to board and leave the boat when there were crew changes. Held: Petitioners are not entitled to deduct John's traveling expenses between his home in Florida and the various places he met the tugboat to make crew changes.
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Petitioner John Dady was a tugboat captain who lived in Florida due to his daughter's health, and traveled to and from his home every week to ports somewhere between Boston, Mass., and Norfolk, Va., to board and leave the boat when there were crew changes. Held: Petitioners are not entitled to deduct John's traveling expenses between his home in Florida and the various places he met the tugboat to make crew changes. Held, further: petitioners suffered a casualty loss in 1976 when a storm severely damaged a bulk-head at the rear of their property in New York. Amount of deductible loss…
1Opinion of the Court
JOHN D. DADY AND CAROLE DADY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dady v. Commissioner
Docket No. 13914-79.
United States Tax Court
T.C. Memo 1981-440; 1981 Tax Ct. Memo LEXIS 303; 42 T.C.M. (CCH) 781; T.C.M. (RIA) 81440;
August 19, 1981.
Petitioner John Dady was a tugboat captain who lived in Florida due to his daughter's health, and traveled to and from his home every week to ports somewhere between Boston, Mass., and Norfolk, Va., to board and leave the boat when there were crew changes. Held: Petitioners are not entitled to deduct John's traveling expenses between his…
2Cases cited20 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Helvering v. OwensSupreme Court of the United States · 1939
- Tucker v. CommissionerUnited States Tax Court · 1971
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