Fausner v. Commissioner
United States Tax Court
1. During 1965 petitioners made payments to three parochial schools for tuition and books for their children. Held, the expenses are personal and not deductible as charitable contributions. 2. Petitioner Donald W. Fausner, an airline pilot, regularly drove to work transporting himself, a flight kit bag, and an overnight bag. The flight kit bag contained equipment that the U.S. Government and the employer airline required each pilot to have and weighed 40 pounds.
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1. During 1965 petitioners made payments to three parochial schools for tuition and books for their children. Held, the expenses are personal and not deductible as charitable contributions. 2. Petitioner Donald W. Fausner, an airline pilot, regularly drove to work transporting himself, a flight kit bag, and an overnight bag. The flight kit bag contained equipment that the U.S. Government and the employer airline required each pilot to have and weighed 40 pounds. Held, the portion of Donald's costs of transportation between his residence and place of employment attributable to the…
1Opinion of the Court
Sterrett, Judge:
Respondent determined a deficiency of $1,030.80 in petitioners’ income tax for the taxable year 1965.
Both petitioners and respondent have made concessions and only four issues remain for decision. They are: (1) Whether certain payments claimed by petitioners as deductible contributions were properly disallowed as nondeductible personal expenses; (2) whether petitioner Donald W. Fausner, an airline pilot, can deduct a portion of the costs of transportation between his residence and place of work; (3) whether petitioner Donald W. Fausner can deduct the costs of transportation…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Harold Dejong and Marjorie J. Dejong v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Carlucci v. CommissionerUnited States Tax Court · 1962
- Rink v. CommissionerUnited States Tax Court · 1969
- Channing v. United StatesDistrict Court, D. Massachusetts · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by46 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Seed v. CommissionerUnited States Tax Court · 1971
- Singer Co. v. United StatesUnited States Court of Claims · 1971
- Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Hitt v. CommissionerUnited States Tax Court · 1971
41 more not listed; retrieve them via the Exa API.