Harvey v. Commissioner
United States Tax Court
Petitioner was employed at the Santa Monica plant of Douglas Aircraft Company. He was assigned to perform services for Douglas at the Edwards Air Force Base in December 1952. He worked there continuously until the end of January 1954. Douglas paid him, in addition to his regular salary, $ 7 per day while he was at Edwards Base to cover additional expenses, which amounted to $ 2,315 in 1953. Held: (1) Petitioner has failed to establish that expenses in the above amount…
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Petitioner was employed at the Santa Monica plant of Douglas Aircraft Company. He was assigned to perform services for Douglas at the Edwards Air Force Base in December 1952. He worked there continuously until the end of January 1954. Douglas paid him, in addition to his regular salary, $ 7 per day while he was at Edwards Base to cover additional expenses, which amounted to $ 2,315 in 1953. Held: (1) Petitioner has failed to establish that expenses in the above amount satisfy all of the conditions contained in section 23(a)(1)(A), 1939 Code. (2) Petitioner's headquarters and principal post of…
1Opinion of the Court
OPINION.
Harron, Judge:
During tbe taxable year 1953, the petitioner’s employer paid him $2,315, at tbe rate of $7 per day, in addition to bis regular salary. Tbe question is whether this sum is additional compensation for services and, therefore, income under section 22(a) of tbe 1939 Code, or reimbursement for “traveling expenses while away from home” within the provisions of sections 23(a) (1) (A) 1 and 22(n)(2) .2 Petitioner seeks to subtract from gross income tbe amount of $2,315, but such subtraction from gross income is allowable only if the amount would be deductible as traveling…
2Cases cited22 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- 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
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Trotter v. TennesseeSupreme Court of the United States · 1933
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3Cited by79 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Garlock v. CommissionerUnited States Tax Court · 1960
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Cockrell v. CommissionerUnited States Tax Court · 1962
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
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