Sherman v. Commissioner
United States Tax Court
Petitioner, who resided with his family in a house owned by him in Worcester, Massachusetts, was employed during 1945 and for several years prior thereto as production manager and purchasing agent at a factory located near Worcester. In 1945 he started and operated as sole proprietor a part time sales business in New York City. Although he had a mailing address in New York, he had no office or place of business, and had no employees.
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Petitioner, who resided with his family in a house owned by him in Worcester, Massachusetts, was employed during 1945 and for several years prior thereto as production manager and purchasing agent at a factory located near Worcester. In 1945 he started and operated as sole proprietor a part time sales business in New York City. Although he had a mailing address in New York, he had no office or place of business, and had no employees. While in New York he stayed at a hotel, generally several days at a time. During the year he spent more time in Worcester than in New York, but the profits…
1Opinion of the Court
OPINION.
Raum, Judge:
Petitioner claims a deduction in the amount of $5,063.32 under section 23 (a) (1) (A) of the Internal Revenue Code for expenditures made in connection with his business trips to New York. In seeking to disallow all of that amount above $806.40 (for transportation), respondent argues that petitioner’s “home” was in New York within the meaning of section 23 (a) (1) (A), and that his New York expenses cannot be regarded as having been incurred while “away from home.” We think that respondent’s position cannot be sustained by the record in this case.
Although the return…
Also in this document: Dissent.
2Cases cited2 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- O'Hara v. CommissionerUnited States Tax Court · 1946
3Cited by41 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie HartsellCourt of Appeals for the Ninth Circuit · 1962
- Coerver v. CommissionerUnited States Tax Court · 1961
- Douglas A. Chandler v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Johnson v. CommissionerUnited States Tax Court · 1952
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