Taylor v. Commissioner
United States Tax Court
Petitioner claimed a moving expense deduction for expenses of returning from military service to the school where he was to complete work on his Ph.D. Held, as a student, petitioner is not an employee within the meaning of sec. 217(c)(2) and, therefore, any deduction claimed for the expenses of such a move must be disallowed.
1Opinion of the Court
Benjamin Taylor, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
Taylor v. Commissioner
Docket No. 3446-76
United States Tax Court
71 T.C. 124; 1978 U.S. Tax Ct. LEXIS 36;
November 6, 1978, Filed
Decision will be entered for the respondent.
Petitioner claimed a moving expense deduction for expenses of returning from military service to the school where he was to complete work on his Ph.D. Held, as a student, petitioner is not an employee within the meaning of sec. 217(c)(2) and, therefore, any deduction claimed for the expenses of such a move must be disallowed.
Benjamin Taylor, Jr.,…
2Cases cited5 opinions
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Pennsylvania Casualty Co. v. ElkinsDistrict Court, E.D. Kentucky · 1947
- Hartung v. CommissionerUnited States Tax Court · 1970
- Weaver v. WeinbergerDistrict Court, S.D. West Virginia · 1975
- Taylor v. CommissionerUnited States Tax Court · 1978