Deason v. Commissioner
United States Tax Court
Held, respondent's determination that certain automobile expenses claimed by petitioner as business expenses incurred in earning his compensation as a minister are not deductible is sustained.
1Opinion of the Court
OPINION
Bruce, Judge:
Respondent determined deficiencies in the income taxes of petitioners for the years and in the amounts as follows:
Year Deficiency
1959 _$226. 83
1960 _ 199.99
The sole issue is whether certain automobile expenses incurred by petitioner David E. Deason in earning his compensation as a minister are deductible as business expense. The facts are fully stipulated and are as herein set out. Petitioner David E. Deason represented petitioners at the hearing. No brief has been submitted on petitioners’ behalf.
At all times material herein, petitioners were husband and wife and resided…
2Cases cited10 opinions
- Mallinckrodt v. CommissionerUnited States Tax Court · 1943
- Mallinckrodt v. NunanCourt of Appeals for the Eighth Circuit · 1945
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Hand v. CommissionerUnited States Tax Court · 1951
- Waters v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Metzger v. CommissionerUnited States Tax Court · 1987
- Bent v. CommissionerUnited States Tax Court · 1986
- Warren v. CommissionerUnited States Tax Court · 2000
- Bent v. CommissionerUnited States Tax Court · 1986
- Dalan v. CommissionerUnited States Tax Court · 1988
8 more not listed; retrieve them via the Exa API.