Carroll v. Commissioner
United States Tax Court
Petitioner was employed by the War Department as a civilian to act as banking and taxation consultant for the Government of South Korea. Petitioner's employment lasted for a period of about a year, and he was stationed at Seoul, Korea. That was his principal place of employment. Petitioner incurred certain expenses for meals and lodging in Korea. Petitioner's permanent station, according to his employer, was in Korea.
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Petitioner was employed by the War Department as a civilian to act as banking and taxation consultant for the Government of South Korea. Petitioner's employment lasted for a period of about a year, and he was stationed at Seoul, Korea. That was his principal place of employment. Petitioner incurred certain expenses for meals and lodging in Korea. Petitioner's permanent station, according to his employer, was in Korea. Held, petitioner's "home" within the meaning of section 23 (a) (1) (A) was in Korea, and, therefore, petitioner's expenses in Korea were not "away from home" and are not…
1Opinion of the Court
OPINION.
Black, Judge:
Petitioner has submitted no brief in this proceeding but we have considered his case carefully.
The reasonableness of the $5 a day for meals and lodging which petitioner claims for 1948 while employed by the War Department in a civilian capacity for service in Korea is not questioned, if petitioner is entitled to any deduction at all. Respondent has not disallowed the deduction on the ground of the unreasonableness of the amount. He stated his ground for disallowance in the deficiency notice as follows:
It is held that alleged traveling expenses of $1,540.00, incurred at…
2Cases cited7 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Schurer v. CommissionerUnited States Tax Court · 1944
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Warren v. CommissionerUnited States Tax Court · 1949
- Wallace v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Harvey v. CommissionerUnited States Tax Court · 1959
- Courtney v. CommissionerUnited States Tax Court · 1959
- Whitaker v. CommissionerUnited States Tax Court · 1955
- Friedman v. CommissionerUnited States Tax Court · 1961
22 more not listed; retrieve them via the Exa API.