Legal Opinion
Lawrence D. Sullivan v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 2, 1966No. 30627_1PublishedCited by 35 opinions
1Opinion of the Court
LUMBARD, Chief Judge:
This petition by the taxpayer, Lawrence D. Sullivan, to review a decision of the Tax Court, 45 T.C. 217 (1965), which denied him a deduction of $1,494.72 for the expenses of driving his automobile between his home and job sites during 1962, requires us to determine the criteria governing deductibility of expenses of traveling to and from work when the taxpayer also transports tools which he must use in his work.
Taxpayer, who lived on Staten Island, worked for a contractor as a wire lather at various construction sites in Manhattan, Brooklyn, and Staten Island during 1962.…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Bruton v. CommissionerUnited States Tax Court · 1947
- Sullivan v. CommissionerUnited States Tax Court · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Fausner v. CommissionerUnited States Tax Court · 1971
- Gilberg v. CommissionerUnited States Tax Court · 1971
- John J. Tyne, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
- Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
30 more not listed; retrieve them via the Exa API.