Tucker v. Commissioner
United States Tax Court
The petitioner found no suitable employment in the vicinity of his family residence, so he accepted positions in other localities, but did not change his residence. He had no business ties to the area of his residence. No travel was required in the course of his work. Held, his duplicate living expenses were incurred because of his personal choice of a place of residence rather than because of the demands of his trade or business, and therefore are nondeductible.
1DissentHoyt, J.
I disagree with the majority opinion by my brother Simpson and respectfully dissent. With due deference 1 should like to record my disagreement not only with the result but also with some of the legal theories advanced in the majority opinion.
We have recently confirmed that employed persons can be in the trade or business of being employees so that expenses incurred in obtaining employment are reasonable and necessary business expenses of their own business, deductible as such. David J. Primuth, 54 T.C. 374 (1970); Guy R. Motto, 54 T.C. 558 (1970).
Here the taxpayer is a schoolteacher. He was…
2Cases cited18 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Primuth v. CommissionerUnited States Tax Court · 1970
- United Gas Pipe Line Co. v. Memphis Light, Gas & Water DivisionSupreme Court of the United States · 1959
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