Verner v. Comm'r
United States Tax Court
Petitioner was employed by a division of Douglas Aircraft Corp., which had its headquarters in Santa Monica, Calif. After working for 6 months in the vicinity of Santa Monica, petitioner was transferred to Edwards Air Force Base, Calif. He worked on several aircraft at that base for a period of 5 years and received from his employer per diem allowances in addition to his regular compensation.
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Petitioner was employed by a division of Douglas Aircraft Corp., which had its headquarters in Santa Monica, Calif. After working for 6 months in the vicinity of Santa Monica, petitioner was transferred to Edwards Air Force Base, Calif. He worked on several aircraft at that base for a period of 5 years and received from his employer per diem allowances in addition to his regular compensation. Two and one-half months after his transfer to Edwards, petitioner's assigned work was changed and he moved his family residence to Lancaster, Calif., approximately 30 miles distant from Edwards Air Force…
1Opinion of the Court
FoReester, Judge:
The respondent has determined the following deficiencies in petitioners’ income tax:
Year Deficiency
1955 _$342. 65
1956 _ 490.90
1957 _ 468.48
The sole issue is whether amounts received as “per diem” allowances constitute reimbusement for traveling expenses while “away from home” within the meaning of sections 62 (2) (B) and 162(a) (2) 1
FINDINGS OF FACT.
Some of the facts have been stipulated and are so found.
Petitioners were husband and wife at all times material hereto. They filed joint income tax returns for the calendar years 1955, 1956, and 1957 with the district director of…
2Cases cited21 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Helvering v. WinmillSupreme Court of the United States · 1938
- Heuer v. CommissionerUnited States Tax Court · 1959
- Garlock v. CommissionerUnited States Tax Court · 1960
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3Cited by76 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Norwood v. CommissionerUnited States Tax Court · 1976
- Durovic v. CommissionerUnited States Tax Court · 1970
71 more not listed; retrieve them via the Exa API.