Cashman v. Commissioner
United States Tax Court
Held, an employee who reported his 1944 income on the "short form," electing to pay the tax imposed by Supplement T (section 400, I. R. C., et seq.), may not deduct union dues, work clothes expense, and streetcar fare to and from work, in computing his "adjusted gross income under section 22 (n), I. R. C.
1Opinion of the Court
OPINION.
Aettndell, Judge:
The respondent determined a deficiency of $19 in petitioner’s income tax for 1944. Petitioner is a resident of Chicago, Illinois, and filed his income tax return for the taxable year, on the so-called short form, with the collector of internal revenue for the first district of Illinois.
Petitioner is a railroad switchman. In the taxable year he received wages of $4,061.65. In his return he deducted from his wages $33 union dues and $51 as the cost or expense of work clothes. He then computed his tax liability under Supplement T — that is, based on the table in section…
2Cases cited1 opinion
- Drill v. CommissionerUnited States Tax Court · 1947
3Cited by12 opinions
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Donnelly v. CommissionerUnited States Tax Court · 1957
- Bruton v. CommissionerUnited States Tax Court · 1947
- Bruton v. CommissionerUnited States Tax Court · 1947
- Cashman v. CommissionerUnited States Tax Court · 1947
7 more not listed; retrieve them via the Exa API.