Beech Trucking Co. v. Comm'r
United States Tax Court
P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 to 26 cents per mile dispatched, of which amount 6.5 cents is designated as a per diem allowance.
Read the full summary
P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 to 26 cents per mile dispatched, of which amount 6.5 cents is designated as a per diem allowance. R does not dispute that P's per diem payments are ordinary and necessary business travel expenses that are deemed substantiated pursuant to Rev. Proc. 94-77, 1994-2 C.B. 825, and Rev. Proc. 96-28, 1996-1 C.B. 686 Held: On the facts involved herein, P is the common law employer of the drivers and therefore is subject to the 50- percent limitation of sec. 274(n), I.R.C., to the extent the…
1Opinion of the Court
BEECH TRUCKING COMPANY, INC., ARTHUR BEECH, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Beech Trucking Co. v. Comm'r
No. 16452-99
United States Tax Court
118 T.C. 428; 2002 U.S. Tax Ct. LEXIS 27; 118 T.C. No. 27;
May 23, 2002, Filed
Respondent's determinations were sustained.
P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 to 26 cents per mile dispatched, of which amount 6.5 cents is designated as a per diem allowance. R does not dispute that P's per diem payments are ordinary and necessary business…
2Cases cited20 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
15 more not listed; retrieve them via the Exa API.