Michaels v. Commissioner
United States Tax Court
Petitioner was employed by the Boeing Co. in Seattle, Wash. In June 1964 Boeing assigned petitioner to Los Angeles for what it told him would be a 1-year period. Petitioner moved his wife and three children to the Los Angeles area. In addition, he rented out his house in Seattle for a year and brought a portion of his furniture with him to the Los Angeles area. In March 1965 Boeing made Los Angeles petitioner's permanent station of employment.
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Petitioner was employed by the Boeing Co. in Seattle, Wash. In June 1964 Boeing assigned petitioner to Los Angeles for what it told him would be a 1-year period. Petitioner moved his wife and three children to the Los Angeles area. In addition, he rented out his house in Seattle for a year and brought a portion of his furniture with him to the Los Angeles area. In March 1965 Boeing made Los Angeles petitioner's permanent station of employment. Held: 1. While he was in the Los Angeles area in 1964, petitioner was in temporary status and therefore "away from home"; accordingly, he was entitled…
1Opinion of the Court
OPINION
Baum, Judge:
We turn first to the question of the deductibility of petitioner’s expenditures for meals and lodging in the Los Angeles area in 1964.
Section 162(a)(2), I.B.C. 1954, allows a deduction for traveling expenses incurred “while away from home in the pursuit of a trade or business”:
SEC. 162. TRADE OR BUSINESS EXPENSES.(a) In General. — There shall he allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—(2) traveling expenses (including amounts expended for meals and lodging other…
2Cases cited22 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
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Garlock v. CommissionerUnited States Tax Court · 1960
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3Cited by143 opinions
- Tucker v. CommissionerUnited States Tax Court · 1971
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Daly v. CommissionerUnited States Tax Court · 1979
- Bochner v. CommissionerUnited States Tax Court · 1977
- Rambo v. CommissionerUnited States Tax Court · 1978
138 more not listed; retrieve them via the Exa API.