Montgomery v. Commissioner
United States Tax Court
The petitioner, a member of the Michigan Legislature, maintained a residence in the district which he represented, but he actually spent a majority of his working time in the State capital performing his legislative duties. Held, the petitioner's principal place of business was at the State capital, and consequently, he cannot deduct his expenses for meals and lodging while living there.
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The petitioner, a member of the Michigan Legislature, maintained a residence in the district which he represented, but he actually spent a majority of his working time in the State capital performing his legislative duties. Held, the petitioner's principal place of business was at the State capital, and consequently, he cannot deduct his expenses for meals and lodging while living there. Held, further, although the petitioner is entitled to deduct the expenses of maintaining his office in his district and his living expenses while there, he has failed to prove that he is entitled to any…
1Opinion of the Court
Simpson, Judge:
The Commissioner determined a deficiency in the petitioners’ Federal income tax for 1971 of $596.86. The issues to be decided are: (1) Whether the petitioner George Montgomery was “away from home” within the meaning of section 162(a)(2) of the Internal Revenue Code of 19541 while attending legislative sessions in Lansing, Mich., and (2) whether the petitioners have established that they are entitled to deduct an amount in excess of the home office expense allowed by the Commissioner.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The…
2Cases cited32 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Burnet v. HarmelSupreme Court of the United States · 1932
27 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Coombs v. CommissionerUnited States Tax Court · 1976
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- George Montgomery and J. W. Montgomery v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1976
43 more not listed; retrieve them via the Exa API.