Wilson v. Commissioner
United States Tax Court
Petitioner, a coal geologist assigned to the Henderson, Ky., field office of the Kentucky Geological Survey, maintained his residence in Evansville, Ind., directly across the Ohio River from Henderson. In 1963, to suit his employer's convenience and at the Survey's insistence he was transferred to Lexington, Ky., to become an oil and gas geologist in the field office there. Held, petitioner may deduct his moving expenses incurred in the intercity job transfer.
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Petitioner, a coal geologist assigned to the Henderson, Ky., field office of the Kentucky Geological Survey, maintained his residence in Evansville, Ind., directly across the Ohio River from Henderson. In 1963, to suit his employer's convenience and at the Survey's insistence he was transferred to Lexington, Ky., to become an oil and gas geologist in the field office there. Held, petitioner may deduct his moving expenses incurred in the intercity job transfer. The expenses were, and the deduction is permitted as, an ordinary and necessary business expense under sec. 162, I.R.C. 1954. Held,…
1Opinion of the Court
OPINION
Petitioners expended the sum of $375.57 to move their household goods and personal effects from Evansville, Ind., to Lexington, Ky. Respondent’s position is that this expense was not a deductible business item under section 162, I.R.C. 1954; 2 rather, he urges, it constituted a nondeductible personal expense under section 262. Section 217, enacted by the 1964 Revenue Act, now specifically allows the deduction in situations such as this, but such statute does not apply to the tax year here involved.
Petitioner’s argument is classically straightforward. Initially he points out that if his…
2Cases cited9 opinions
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Grammer v. CommissionerUnited States Tax Court · 1949
- Mendel v. CommissionerUnited States Tax Court · 1963
- Cavanagh v. CommissionerUnited States Tax Court · 1961
- Ferebee v. CommissionerUnited States Tax Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Jones v. CommissionerUnited States Tax Court · 1970
- Newton v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenre v. Vaal R. Dodd and Carolyn DoddCourt of Appeals for the Fifth Circuit · 1969
- Cowles v. CommissionerUnited States Tax Court · 1970
- Newbre v. CommissionerUnited States Tax Court · 1971
15 more not listed; retrieve them via the Exa API.