Sanders v. Commissioner
United States Tax Court
Petitioners are civilian employees at Vandenberg Air Force Base. Since they are not permitted to live on the base, they reside in surrounding communities. Petitioners seek to deduct their automobile expenses incurred in traveling the distance between the base and the habitable community nearest to the base. Held, such expenses are commuting expenses and are not deductible under sec. 162, I.R.C. 1954.
1Opinion of the Court
OPINION
Petitioners are all civilian employees who traveled each workday to and from their worksites at Yandenberg Air Force Base. Since only military personnel could live on the base, petitioners had to live in surrounding communities. Moreover, they had to travel between their homes and worksites by automobile because public transportation was not available. The distance traveled each way by the petitioners ranged between 11 and 57 miles, with the average distance being 26 miles. Their travel time each way varied between 20 and 75 minutes, with their average time being 38 minutes.…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Anderson v. CommissionerUnited States Tax Court · 1973
- Hamblen v. CommissionerUnited States Tax Court · 1982
- Alexander v. CommissionerUnited States Tax Court · 1979
- Anderson v. CommissionerUnited States Tax Court · 1973
26 more not listed; retrieve them via the Exa API.