Smith v. Commissioner
United States Tax Court
Petitioner Frank N. Smith was in 1949 employed by the Corning Building Company, Inc., on a salary basis. Petitioner's operation of his personal automobile was required by his employment and was used in the course of his employment, partly in the city of Corning, which was the place of his employment, and partly in Steuben County, outside the city of Corning.
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Petitioner Frank N. Smith was in 1949 employed by the Corning Building Company, Inc., on a salary basis. Petitioner's operation of his personal automobile was required by his employment and was used in the course of his employment, partly in the city of Corning, which was the place of his employment, and partly in Steuben County, outside the city of Corning. During the year 1949, petitioner expended $ 370 in the use of his automobile in connection with his employment and claims said $ 370 as a deduction from his gross income in arriving at adjusted gross income. Held, that the city of Corning…
1Opinion of the Court
OPINION.
Black, Judge:
We have but one issue in this case and that is whether petitioner Frank N. Smith is entitled to deduct from his gross income in determining his adjusted gross income, $370 automobile expenses which he incurred in 1949 under the circumstances which are narrated in the stipulation.
The applicable provision of the Internal Kevenue Code is printed in the margin.1 It is clear from the facts which have been stipulated that paragraphs (1) and (3) of section 22 (n) do not apply. Kenneth Waters, 12 T. C. 414. In fact, both parties are agreed that section 22 (n) (2) is the provision…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kershner v. CommissionerUnited States Tax Court · 1950
- Hand v. CommissionerUnited States Tax Court · 1951
- Waters v. CommissionerUnited States Tax Court · 1949
- Mitnick v. CommissionerUnited States Tax Court · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Winn v. CommissionerUnited States Tax Court · 1959
- Sansone v. CommissionerUnited States Tax Court · 1963
- Chandler v. CommissionerUnited States Tax Court · 1955
- Lewis v. CommissionerUnited States Tax Court · 1954
6 more not listed; retrieve them via the Exa API.