Cockrell v. Commissioner
United States Tax Court
Petitioner, an engineer with McDonnell Aircraft Corporation in St. Louis, Missouri, was transferred by his employer to Holloman Air Force Base, New Mexico, where certain flight tests were to be conducted. While working at Holloman, petitioner received from his employer a $ 10 per diem living allowance.
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Petitioner, an engineer with McDonnell Aircraft Corporation in St. Louis, Missouri, was transferred by his employer to Holloman Air Force Base, New Mexico, where certain flight tests were to be conducted. While working at Holloman, petitioner received from his employer a $ 10 per diem living allowance. Held, that the $ 10 per diem living allowance is includible in petitioner's gross income, and held, further, that no part thereof is deductible under sec. 162(a)(2), I.R.C. 1954, as traveling expenses while away from home in the pursuit of a trade or business. Harvey v. Commissioner, 283 F. 2d…
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioners’ income tax for the years 1957 and 1958 in the amounts of $695.50 and $778.32, respectively.
The issue for decision is whether petitioners are required to include in their gross income amounts of per diem allowances to Leo C. Cockrell received during the years 1957 and 1958, and if so, are they entitled to a deduction for these amounts.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly.
Petitioners Leo C. Cockrell (hereinafter referred to as petitioner) and Carol P. Cockrell, husband and wife, filed…
2Cases cited8 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Garlock v. CommissionerUnited States Tax Court · 1960
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Harvey v. CommissionerUnited States Tax Court · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by116 opinions
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Norwood v. CommissionerUnited States Tax Court · 1976
- Verner v. Comm'rUnited States Tax Court · 1963
- Jones v. CommissionerUnited States Tax Court · 1970
- Turner v. CommissionerUnited States Tax Court · 1971
111 more not listed; retrieve them via the Exa API.