Rolbin v. Commissioner
United States Tax Court
The petitioner accepted a position as a chemical engineer in Newburgh, New York, intending to stay about a year. Because of unexpected difficulties in completing the work, the job lasted 20 months. During that period, he traveled most weekends to the Boston, 8on, Massachusetts, area, where he and his wife maintained a residence, and he contributed substantial services to a business operated there by his wife.
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The petitioner accepted a position as a chemical engineer in Newburgh, New York, intending to stay about a year. Because of unexpected difficulties in completing the work, the job lasted 20 months. During that period, he traveled most weekends to the Boston, 8on, Massachusetts, area, where he and his wife maintained a residence, and he contributed substantial services to a business operated there by his wife. Held, under the circumstances, the petitioner's employment in Newburgh was temporary, and amounts spent for lodging there are deductible under sec. 162(a)(2), I.R.C. 1954 However, the…
1Opinion of the Court
Philip N. Rolbin v. Commissioner.
Rolbin v. Commissioner
Docket No. 4004-68.
United States Tax Court
T.C. Memo 1970-186; 1970 Tax Ct. Memo LEXIS 175; 29 T.C.M. (CCH) 848; T.C.M. (RIA) 70186;
June 30, 1970, Filed
The petitioner accepted a position as a chemical engineer in Newburgh, New York, intending to stay about a year. Because of unexpected difficulties in completing the work, the job lasted 20 months. During that period, he traveled most weekends to the Boston, 8on, Massachusetts, area, where he and his wife maintained a residence, and he contributed substantial services to a business operated…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
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3Cited by2 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Tucker v. CommissionerUnited States Tax Court · 1971