Mann v. Commissioner
United States Tax Court
Petitioners' residence was at Danville, Virginia. From December 1975 to November 1979, petitioner-husband was employed as a pipe fitter on the construction of the North Anna nuclear power plant, near Louisa, Virginia. During 1976 and 1977, petitioner-husband stayed at Louisa during the work week, visiting with petitioner-wife and their children only on nonworking weekends.
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Petitioners' residence was at Danville, Virginia. From December 1975 to November 1979, petitioner-husband was employed as a pipe fitter on the construction of the North Anna nuclear power plant, near Louisa, Virginia. During 1976 and 1977, petitioner-husband stayed at Louisa during the work week, visiting with petitioner-wife and their children only on nonworking weekends. Held: Petitioner-husband's employment at the North Anna project site was indefinite, rather than temporary; his 1976 and 1977 expenses for food and lodging at Louisa and for transportation between Louisa and Danville are…
1Opinion of the Court
JIMMY A. MANN AND JOAN H. MANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Mann v. Commissioner
Docket Nos. 11526-79, 11527-79.
United States Tax Court
T.C. Memo 1982-202; 1982 Tax Ct. Memo LEXIS 543; 43 T.C.M. (CCH) 1089; T.C.M. (RIA) 82202;
April 15, 1982.
Petitioners' residence was at Danville, Virginia. From December 1975 to November 1979, petitioner-husband was employed as a pipe fitter on the construction of the North Anna nuclear power plant, near Louisa, Virginia. During 1976 and 1977, petitioner-husband stayed at Louisa during the work week, visiting with petitioner-wife…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Mitchell v. CommissionerUnited States Tax Court · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dahood v. United StatesDistrict Court, D. New Hampshire · 1984