Mathews v. Commissioner
United States Tax Court
Petitioner was engaged as a choker setter in the logging business. Due to inadequate living accommodations at or near the logging locations and the absence of public or company transportation, petitioner used his automobile to make daily trips of 20 miles or more from his home where he resided with his family to the various jobsites. Held, the expenses incurred in traveling to the jobsites were nondeductible commuting expenses.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined deficiencies in income tax of petitioners for the years 1951 and 1953 in the amounts of $181.94 and $255.63, respectively. The sole issue presented concerns traveling expenses claimed by petitioners. All of the facts are stipulated.
The petitioners are husband and wife who during the years 1951 and 1953 resided in Mendocino, California, and filed their returns with the director of internal revenue at San Francisco, California.
Edward Mathews, hereinafter referred to as petitioner, was employed as a choker setter in the logging business. A…
2Cases cited26 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Heuer v. CommissionerUnited States Tax Court · 1959
- Garlock v. CommissionerUnited States Tax Court · 1960
- Schurer v. CommissionerUnited States Tax Court · 1944
21 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Sansone v. CommissionerUnited States Tax Court · 1963
- Edward Mathews and Clytie Mathews v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
7 more not listed; retrieve them via the Exa API.