Bagley v. Commissioner
United States Tax Court
During the taxable years 1960 and 1961 petitioner was employed at intervals to render consulting engineering services with regard to the automation of generating stations. His office was in his home at Milford. In 1960 at different periods of time he rendered services with respect to two stations, each of which was 70 to 75 miles from Milford.
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During the taxable years 1960 and 1961 petitioner was employed at intervals to render consulting engineering services with regard to the automation of generating stations. His office was in his home at Milford. In 1960 at different periods of time he rendered services with respect to two stations, each of which was 70 to 75 miles from Milford. In 1961 he similarly rendered services in respect of two stations, one approximately 70 miles and the other approximately 32 miles from Milford. While working at the two stations in 1960 and the station approximately 70 miles distant in 1961 he would…
1Opinion of the Court
Dawson, Judge:
Respondent determined deficiencies in income tax against tlie petitioner for the taxable years 1960 and 1961 in the amounts of $377.92 and $372.02, respectively. The only issue presented by the parties for decision is whether amounts expended by petitioner for meals on business trips during which he did not stay away from home overnight are deductible under section 162(a) (2.) of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
William A. Bagley (hereinafter called petitioner) is a resident of Milford, N.H. Pie filed his…
2Cases cited14 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Commissioner v. BilderSupreme Court of the United States · 1962
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Osteen v. CommissionerUnited States Tax Court · 1950
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- Barry v. CommissionerUnited States Tax Court · 1970
- Homer O. Correll and Dorothy Correll v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Bagley v. CommissionerUnited States Tax Court · 1966
- Barry v. CommissionerUnited States Tax Court · 1970
5 more not listed; retrieve them via the Exa API.