Hitt v. Commissioner
United States Tax Court
The petitioner-husband, an airline flight officer, regularly used his private automobile to drive to and from work. He transported a piece of luggage containing personal items and a "flight bag" containing items which the airline required its flight officers to have with them at work.
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The petitioner-husband, an airline flight officer, regularly used his private automobile to drive to and from work. He transported a piece of luggage containing personal items and a "flight bag" containing items which the airline required its flight officers to have with them at work. Because adequate public transportation was not available, the petitioner-husband would have driven his car to work even if the articles described above were light enough to be practically carried on such transportation. Held, the automobile expenses in question represented nondeductible personal commuting…
1Opinion of the Court
Hoyt, Judge:
The respondent has determined a deficiency in the petitioners’ income tax for the calendar year 1967 in the amount of $116.62.
The issue presented for our decision is whether the petitioner-husband is entitled to deduct expenses incurred in traveling in his automobile between his home and his place of employment. Involved are sections 162 and 262 of the 1954 Code.
BINDINGS OB BACT
Most of the facts in this case have been stipulated and are found accordingly. The stipulation of facts and exhibit attached thereto are incorporated herein by this reference.
During the taxable year in…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Heuer v. CommissionerUnited States Tax Court · 1959
- Comer Blocker v. United StatesCourt of Appeals for the D.C. Circuit · 1961
- Fausner v. CommissionerUnited States Tax Court · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Feistman v. CommissionerUnited States Tax Court · 1974
- Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Dennis McCabe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- McCabe v. CommissionerUnited States Tax Court · 1981
- Anderson v. CommissionerUnited States Tax Court · 1971
21 more not listed; retrieve them via the Exa API.