McLellan v. Commissioner
United States Tax Court
Petitioner, an employee of North American Aviation, Inc., at Downey, Calif., was transferred to a new post of duty at White Sands Missile Range, N. Mex., on an indefinite relocation basis. About 1 week after his arrival in New Mexico, he moved his wife and children from Roswell, N. Mex., to join him at his new post of duty. For approximately 3 weeks after their arrival he and his family lived in a motel before moving into their new home in the area.
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Petitioner, an employee of North American Aviation, Inc., at Downey, Calif., was transferred to a new post of duty at White Sands Missile Range, N. Mex., on an indefinite relocation basis. About 1 week after his arrival in New Mexico, he moved his wife and children from Roswell, N. Mex., to join him at his new post of duty. For approximately 3 weeks after their arrival he and his family lived in a motel before moving into their new home in the area. The employer prepaid to petitioner as relocation expenses $ 1,103.33, computed on a per diem allowance of $ 10 for each adult and $ 5 for each…
1Opinion of the Court
Norvel Jeff McLellan, Petitioner v. Commissioner of Internal Revenue, Respondent
McLellan v. Commissioner
Docket No. 102-66
United States Tax Court
51 T.C. 462; 1968 U.S. Tax Ct. LEXIS 8;
December 23, 1968, Filed
Decision will be entered under Rule 50.
Petitioner, an employee of North American Aviation, Inc., at Downey, Calif., was transferred to a new post of duty at White Sands Missile Range, N. Mex., on an indefinite relocation basis. About 1 week after his arrival in New Mexico, he moved his wife and children from Roswell, N. Mex., to join him at his new post of duty. For approximately 3 weeks…
Also in this document: Concurrence.
2Cases cited11 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Lawrence v. CommissionerUnited States Tax Court · 1957
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
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