Podems v. Commissioner
United States Tax Court
1. Income Deductions -- Expense -- Necessary -- Reimbursable. -- Automobile expenses, for which the taxpayer could have been reimbursed by his employer had he made claim therefor, are not necessary expenses of the taxpayer although paid by him. 2. Travel Expense -- Away From Home -- Not Overnight -- Automobile Costs -- Sec. 22 (n) (2). -- Automobile expenses of an employee, not reimbursable, incurred in business trips away from the city where his place of employment was,…
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1. Income Deductions -- Expense -- Necessary -- Reimbursable. -- Automobile expenses, for which the taxpayer could have been reimbursed by his employer had he made claim therefor, are not necessary expenses of the taxpayer although paid by him. 2. Travel Expense -- Away From Home -- Not Overnight -- Automobile Costs -- Sec. 22 (n) (2). -- Automobile expenses of an employee, not reimbursable, incurred in business trips away from the city where his place of employment was, were travel expenses while away from home within the meaning of section 22 (n) (2) (1939 Code).
1Opinion of the Court
OPINION.
MuRdock, Judge:
The petitioners claimed the standard deduction under section 23 (aa) for each taxable year. Paragraph (2) of that subsection provides that “The standard deduction shall be in lieu of: (A) all deductions other than those which under section 22 (n) are to be subtracted from gross income in computing adjusted gross income, * * The petitioners contend that they are entitled under section 22 (n) (2) to subtract from gross income, in computing adjusted gross income, the automobile travel expense incurred by Horace in each year, less the amount thereof which was reimbursed to…
2Cases cited2 opinions
- Glendinning, McLeish & Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Waters v. CommissionerUnited States Tax Court · 1949
3Cited by132 opinions
- Heuer v. CommissionerUnited States Tax Court · 1959
- Stolk v. CommissionerUnited States Tax Court · 1963
- Lucas v. CommissionerUnited States Tax Court · 1982
- David E. Gantner and Sandra L. Gantner v. Commissioner of Internal Revenue, David E. Gantner and Sandra L. Gantner v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Kennelly v. CommissionerUnited States Tax Court · 1971
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