Alvarado v. Commissioner
United States Tax Court
Petitioner-fireman was required to eat his meals at the station house while on 24-hour duty. Held, petitioner may not deduct amounts paid for his share of common mess expenses or for the house fund under section 162 nor may such amounts be excluded from income under section 119. Held further, cash partial reimbursement for meals is includable in petitioner's gross income. Held further, petitioner is not entitled to an award of court costs or attorney fees.
1Opinion of the Court
JUAN ALBERTO ALVARADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Alvarado v. Commissioner
Docket No. 2478-82.
United States Tax Court
T.C. Memo 1985-118; 1985 Tax Ct. Memo LEXIS 516; 49 T.C.M. (CCH) 967; T.C.M. (RIA) 85118;
March 19, 1985.
Petitioner-fireman was required to eat his meals at the station house while on 24-hour duty. Held, petitioner may not deduct amounts paid for his share of common mess expenses or for the house fund under section 162 nor may such amounts be excluded from income under section 119. Held further, cash partial reimbursement for meals is includable in…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Primuth v. CommissionerUnited States Tax Court · 1970
- Commissioner v. KowalskiSupreme Court of the United States · 1977
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
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