Johnson v. Commissioner
United States Tax Court
P is a merchant seaman who captains a vessel that sails worldwide carrying equipment of the U.S. military. The vessel sails infrequently in the general vicinity of P's residence, which also is not near the office of P's employer. P's employer furnishes him with lodging and meals without charge while he works on the vessel, but P pays for his other (incidental) travel expenses.
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P is a merchant seaman who captains a vessel that sails worldwide carrying equipment of the U.S. military. The vessel sails infrequently in the general vicinity of P's residence, which also is not near the office of P's employer. P's employer furnishes him with lodging and meals without charge while he works on the vessel, but P pays for his other (incidental) travel expenses. P reported his incidental travel expenses as miscellaneous itemized deductions for 1994 and 1996, ascertaining the amounts of those deductions by using the full Federal per diem rates for meal and incidental expense…
1Opinion of the Court
MARIN I. AND ANITA J. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
No 5114-98
United States Tax Court
115 T.C. 210; 2000 U.S. Tax Ct. LEXIS 62; 115 T.C. No. 16;
September 15, 2000, Filed
Decision will be entered under Rule 155.
P is a merchant seaman who captains a vessel that sails
worldwide carrying equipment of the U.S. military. The vessel
sails infrequently in the general vicinity of P's residence,
which also is not near the office of P's employer. P's employer
furnishes him with lodging and meals without charge while he
works on the vessel, but P pays…
2Cases cited13 opinions
- Christensen v. Harris CountySupreme Court of the United States · 2000
- Kroll v. CommissionerUnited States Tax Court · 1968
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Daly v. CommissionerUnited States Tax Court · 1979
8 more not listed; retrieve them via the Exa API.