Teil v. Commissioner
United States Tax Court
Taxpayer, a foreign service officer, incurred expenses while on required home leave. Held: After carefully considering Hitchcock v. Commissioner, 578 F.2d 972 (4th Cir. 1978), and Stratton v. Commissioner, 448 F.2d 1030 (9th Cir. 1971), we respectfully decline to follow the reasoning therein and hold that such expenditures are not deductible under sec. 162, I.R.C. 1954. Required or not, a vacation is a vacation and hence a personal expense.
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Taxpayer, a foreign service officer, incurred expenses while on required home leave. Held: After carefully considering Hitchcock v. Commissioner, 578 F.2d 972 (4th Cir. 1978), and Stratton v. Commissioner, 448 F.2d 1030 (9th Cir. 1971), we respectfully decline to follow the reasoning therein and hold that such expenditures are not deductible under sec. 162, I.R.C. 1954. Required or not, a vacation is a vacation and hence a personal expense. Held, further, expenses of sending daughter to school in Munich, rather than school in Ankara where taxpayer stationed, also a nondeductible personal…
1Opinion of the Court
Sterrett, Judge:
Respondent, on January 27, 1975, issued a statutory notice in which he determined a deficiency in petitioners’ Federal income tax for their taxable year 1972 in the amount of $860.51. In his answer respondent increased the deficiency to $1,114.91. Two issues are before the Court: (1) Whether petitioners deducted properly expenses incurred by petitioner-husband while on “home leave,” and (2) whether petitioners deducted properly expenditures incurred in sending their daughter to a private school.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Kroll v. CommissionerUnited States Tax Court · 1968
- Walliser v. CommissionerUnited States Tax Court · 1979
- Yeomans v. CommissionerUnited States Tax Court · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Brewin v. CommissionerUnited States Tax Court · 1979
- Roger C. Brewin and Mary T. Brewin v. Commissioner of Internal Revenue, Kurt H. And Jolanda M. Teil v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1981
- ATES v. COMMISSIONERUnited States Tax Court · 1985
- Brewin v. CommissionerUnited States Tax Court · 1979
- Schwartz v. CommissionerUnited States Tax Court · 1980
1 more not listed; retrieve them via the Exa API.