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
opinion:
Simpson, Judge:
The respondent determined a deficiency of $219.56 in the petitioners’ 1969 Federal income tax. The only issue for decision is whether certain automobile expenses and parking fees incurred in driving to work are deductible under section 162(a) of the Internal Revenue Code of 1954 as ordinary and necessary expenses of a trade or business.
All of the facts have been stipulated, and those facts are so found.
The petitioners, Russell Anderson and Elsie Anderson, were husband and wife, who maintained their legal residence in Everett, Mass., at the time of filing their petition…
2Cases cited13 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
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- McCabe v. CommissionerUnited States Tax Court · 1981
- Matteson v. CommissionerUnited States Tax Court · 1974
- Dean v. CommissionerUnited States Tax Court · 1976
- ARNOLD v. COMMISSIONERUnited States Tax Court · 1978
- Alexander v. CommissionerUnited States Tax Court · 1979
13 more not listed; retrieve them via the Exa API.