Anderson v. Commissioner
United States Tax Court
The petitioner was required by her union to report to the union hall to receive her work assignment for the day. Held, costs incurred in driving to work from the union hall and parking at work are nondeductible commuting expenses.
1Opinion of the Court
Russell Anderson and Elsie Anderson, Petitioners v. Commissioner of Internal Revenue, Respondent
Anderson v. Commissioner
Docket No. 1372-72
United States Tax Court
60 T.C. 834; 1973 U.S. Tax Ct. LEXIS 67; 60 T.C. No. 88;
September 5, 1973, Filed
Decision will be entered under Rule 50.
The petitioner was required by her union to report to the union hall to receive her work assignment for the day. Held, costs incurred in driving to work from the union hall and parking at work are nondeductible commuting expenses.
Joel Kamens, for the petitioners.
Justin S. Holden, for the respondent.
Simpson, Judge.
SIMPS…
2Cases cited16 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Heuer v. CommissionerUnited States Tax Court · 1959
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Green v. CommissionerUnited States Tax Court · 1972
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