Wills v. Commissioner
United States Tax Court
1. During the years in issue, petitioner was a member of the Los Angeles Dodgers but, nevertheless, maintained a home in Spokane, Wash., wherein his wife and children resided. Petitioner resided in his Spokane home when not in Los Angeles or traveling with or for the Los Angeles Dodgers. Held, petitioner's post of duty was in Los Angeles, Calif., which was also petitioner's "home" for tax purposes.
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1. During the years in issue, petitioner was a member of the Los Angeles Dodgers but, nevertheless, maintained a home in Spokane, Wash., wherein his wife and children resided. Petitioner resided in his Spokane home when not in Los Angeles or traveling with or for the Los Angeles Dodgers. Held, petitioner's post of duty was in Los Angeles, Calif., which was also petitioner's "home" for tax purposes. Consequently, expenditures made by petitioner in 1962 and 1963 for travel, meals, and lodging in Los Angeles are not deductible as travel expenses under sec. 62(2)(B) or sec. 162(a)(2), I.R.C.…
1Opinion of the Court
Fay, Judge:
Respondent determined deficiencies in petitioners’ income tax for the calendar years 1962 and 1963 in the amounts of $1,475.78 and $7,091.22, respectively.
Other issues raised in the notice of deficiency for 1962 and 1963 were conceded by petitioners prior to the trial herein. Therefore, the only issues for decision are:(1) Whether petitioners’ tax home in 1962 and 1963 was Los An-geles, Calif., and they were, therefore, not entitled to deduct living and travel expenses incurred by petitioner Maurice Wills while he was in Los Angeles during those years;(2) Whether the fair market…
2Cases cited3 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Hornung v. CommissionerUnited States Tax Court · 1967
3Cited by62 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Daly v. CommissionerUnited States Tax Court · 1979
- Montgomery v. CommissionerUnited States Tax Court · 1975
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