West v. Commissioner
United States Tax Court
Petitioner operated two trucks, on separate newspaper delivery routes. The trucks were used exclusively for pickup and delivery of newspapers on their respective routes, but fuel and servicing were supplied by a single individual and accounted for as a unit by petitioner.
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Petitioner operated two trucks, on separate newspaper delivery routes. The trucks were used exclusively for pickup and delivery of newspapers on their respective routes, but fuel and servicing were supplied by a single individual and accounted for as a unit by petitioner. Petitioner employed the simplified method of reporting vehicle expense on the basis of mileage traveled embodied in Rev. Proc. 70-25, 1970-2 C.B. 506. Held, petitioner's two trucks were employed in a single integrated operation and he is allowed only substantiated specific deductions for expenses incurred in their operation.
1Opinion of the Court
OPINION
Tannenwald, Judge:
Respondent determined deficiencies in the petitioners’ Federal income taxes for the taxable years 1970 and 1971 in the amounts of $513 and $608.06, respectively. The sole issue for decision is whether respondent properly disallowed a portion of petitioners’ claimed automobile expense.
All of the facts have been stipulated and are incorporated herein by this reference.
Petitioners are husband and wife. They resided at 501 Ward Road, Lee’s Summit, Mo., at the time they filed their petition herein. They filed joint Federal income tax returns on a cash basis for 1970 and…
2Cases cited3 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Kasey v. CommissionerUnited States Tax Court · 1970
3Cited by13 opinions
- Sammy R. And Pamela Kay Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Hefti v. CommissionerUnited States Tax Court · 1988
- Carr v. CommissionerUnited States Tax Court · 1979
- DillonUnited States Tax Court · 1993
- Dillon v. CommissionerUnited States Tax Court · 1991
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