Gardin v. Commissioner
United States Tax Court
Petitioner was a professional football player employed under contracts covering a 3-year period. Held, under the circumstances of this case, the franchise location of each of the teams involved was petitioner's "home" under sec. 162(a)(2), I.R.C. 1954, and his living expenses at those locations are not deductible.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $975 in petitioners’ Federal income taxes for 1971. The sole issue presented is whether expenses paid by petitioner Ronald L. Gardin, a professional football player, for food and lodging at his employers’ franchise locations were incurred while he was “away from home in the pursuit of a trade or business.”1
findings of fact
Ronald L. and Cecelia A. Gardin are husband and wife. Their 1971 joint income tax return was filed with the Western Region Service Center at Ogden, Utah.2 At the time their petition was filed they resided in Tucson,…
2Cases cited16 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Tucker v. CommissionerUnited States Tax Court · 1971
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Cullinan v. Walker, Collector of Internal RevenueSupreme Court of the United States · 1923
- John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Daly v. CommissionerUnited States Tax Court · 1979
- Peter Stemkowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- Horton v. CommissionerUnited States Tax Court · 1986
- Bailey v. CommissionerUnited States Tax Court · 1984
14 more not listed; retrieve them via the Exa API.