Fillerup v. Commissioner
United States Tax Court
L was a medical doctor who purchased a model 6.9 Mercedes-Benz in 1977 for transportation in connection with his medical practice. L maintained separate medical offices and made rounds at two different hospitals. Ps deducted all of L's transportation costs, including the costs of his commute between his residence and the places where he conducted his medical practice.
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L was a medical doctor who purchased a model 6.9 Mercedes-Benz in 1977 for transportation in connection with his medical practice. L maintained separate medical offices and made rounds at two different hospitals. Ps deducted all of L's transportation costs, including the costs of his commute between his residence and the places where he conducted his medical practice. The Commissioner allowed 80 percent of the claimed transportation costs and disallowed the remaining 20 percent as commuting costs. On their 1977 Federal income tax return, Ps also claimed a "bonus" depreciation deduction…
1Opinion of the Court
LELAND M. FILLERUP AND RUELENE J. FILLERUP, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fillerup v. Commissioner
Docket Nos. 12408-80; 1542-82.
United States Tax Court
T.C. Memo 1988-103; 1988 Tax Ct. Memo LEXIS 125; 55 T.C.M. (CCH) 362; T.C.M. (RIA) 88103;
March 8, 1988.
L was a medical doctor who purchased a model 6.9 Mercedes-Benz in 1977 for transportation in connection with his medical practice. L maintained separate medical offices and made rounds at two different hospitals. Ps deducted all of L's transportation costs, including the costs of his commute between his residence…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Casey v. CommissionerUnited States Tax Court · 1962
- Feistman v. CommissionerUnited States Tax Court · 1974
- Sapp v. CommissionerUnited States Tax Court · 1961
5 more not listed; retrieve them via the Exa API.