Fogg v. Commissioner
United States Tax Court
Held, expenses incurred in moving a sailboat are moving expenses under sec. 217, I.R.C. 1954. Aksomitas v. Commissioner, 50 T.C. 679 (1968), distinguished.
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Held, expenses incurred in moving a sailboat are moving expenses under sec. 217, I.R.C. 1954. Aksomitas v. Commissioner, 50 T.C. 679 (1968), distinguished. Held, further, entertainment expenses incurred by a military officer in connection with a change-of-command ceremony and amounts paid to a "Squadron Officers Fund" are deductible under sec. 162. Held, further, petitioner failed to establish that expenses for dues, stationery, and calling cards are deductible under sec. 162.
1Opinion of the Court
John R. Fogg and Patricia L. Massey Fogg, Petitioners v. Commissioner of Internal Revenue, Respondent
Fogg v. Commissioner
Docket No. 7780-86
United States Tax Court
89 T.C. 310; 1987 U.S. Tax Ct. LEXIS 117; 89 T.C. No. 27;
August 20, 1987; As amended August 31, 1987 August 20, 1987, Filed
Decision will be entered under Rule 155.
Held, expenses incurred in moving a sailboat are moving expenses under sec. 217, I.R.C. 1954. Aksomitas v. Commissioner, 50 T.C. 679 (1968), distinguished. Held, further, entertainment expenses incurred by a military officer in connection with a change-of-command ceremony…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. TellierSupreme Court of the United States · 1966
- Commissioner v. Lincoln Savings & Loan Ass'nSupreme Court of the United States · 1971
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