Gilberg v. Commissioner
United States Tax Court
The petitioner, who was a field auditor for the Defense Department, incurred some transportation expenses which were not reimbursed in traveling to his temporary duty assignments. He had to carry with him each day certain materials related to his work.
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The petitioner, who was a field auditor for the Defense Department, incurred some transportation expenses which were not reimbursed in traveling to his temporary duty assignments. He had to carry with him each day certain materials related to his work. Held, (1) the petitioner failed to prove that such expenses were ordinary and necessary expenses of his trade or business and not the result of his personal choice as to a place to live; and (2) the petitioner failed to prove that he was required to travel in his own automobile in order to carry the materials relating to his work.
1Opinion of the Court
Simpson, Judge:
The respondent determined a deficiency of $119.98 in the petitioners’ 1965 Federal income tax. The issue for decision is whether certain automobile expenses incurred by the petitioner in traveling to and from his work are deductible under section 162 of the Internal Revenue Code of 19541 as ordinary and necessary expenses of his trade or business.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Harold Gilberg and Doris S. Gilberg, are husband and wife, who maintained their residence in Marblehead, Mass., at the •time of…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. CorrellSupreme Court of the United States · 1967
- Helvering v. WinmillSupreme Court of the United States · 1938
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3Cited by46 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Turner v. CommissionerUnited States Tax Court · 1971
- Nammack v. CommissionerUnited States Tax Court · 1971
- Hitt v. CommissionerUnited States Tax Court · 1971
- Anderson v. CommissionerUnited States Tax Court · 1973
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