O'Hare v. Commissioner
United States Tax Court
Held: 1. The petitioner, a physician, may not deduct the costs incurred by him in traveling between his home and the hospital where he was employed, in connection with his extra duty at the hospital. 2. Gift certificates transferred by the petitioner to several physicians in appreciation for services performed for him and his family are not deductible as medical expenses.
1Opinion of the Court
OPINION
The first issue for decision is whether the petitioner may deduct his cost of traveling from his residence to his place of employment for his extra duty. The petitioner does not contend that his commuting expenses in connection with his regular-duty hours are deductible; however, he argues that his traveling expenses in connection with his extra duty had a business purpose and should therefore be deductible under section 162 of the Internal Revenue Code of 1954.1
It is well established that amounts incurred in traveling between one’s residence and regular place of employment are…
2Cases cited4 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Marot v. CommissionerUnited States Tax Court · 1961
- Sheldon v. CommissionerUnited States Tax Court · 1968
3Cited by17 opinions
- West v. Comm'rUnited States Tax Court · 2011
- Dietrich v. CommissionerUnited States Tax Court · 1971
- Patti v. CommissionerUnited States Tax Court · 1975
- ARNOLD v. COMMISSIONERUnited States Tax Court · 1978
- Bailey v. CommissionerUnited States Tax Court · 1982
12 more not listed; retrieve them via the Exa API.