Duncan v. Commissioner
United States Tax Court
Held, that the European trip taken by a doctor who operated a clinic for alcoholics was a pleasure trip and not a field trip undertaken by him as a physician specializing in the treatment of alcoholics and therefore the general expenses of the trip were not ordinary and necessary business expenses.
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Held, that the European trip taken by a doctor who operated a clinic for alcoholics was a pleasure trip and not a field trip undertaken by him as a physician specializing in the treatment of alcoholics and therefore the general expenses of the trip were not ordinary and necessary business expenses. Held, further, that one or two short side trips to look into the problems of his specialty were directly related to his business and the expenses are allowed in the sum of $ 200. Cohan v. Commissioner, 39 F. 2d 540. Held, further, expenses incurred in the mailing of form post cards to some 700…
1Opinion of the Court
Muuroney, Judge:
The respondent determined a deficiency in the petitioners’ income tax for the year 1953 in the amount of $2,083.88. The issue is whether certain expenses incurred by petitioners on a trip to Europe are deductible by them as ordinary and necessary business expenses under section 23 (a) of the Internal Revenue Code of 1939. Several items have been conceded by the parties and effect will be given to such concessions in the Rule 50 computation.
FINDINGS OF FACT.
Some of the facts have been stipulated and they are so found.
Ralph E. and Anne M. Duncan, husband and wife, are residents…
2Cases cited3 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Moorman v. CommissionerUnited States Tax Court · 1956
3Cited by21 opinions
- Rudolph v. United StatesSupreme Court of the United States · 1962
- Acacia Mutual Life Insurance Company v. United StatesDistrict Court, D. Maryland · 1967
- Holswade v. CommissionerUnited States Tax Court · 1984
- Hoover v. CommissionerUnited States Tax Court · 1961
- Dritz v. CommissionerUnited States Tax Court · 1969
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