James D. Groover and Wanda M. Groover v. Commissioner of Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
James and Wanda Groover appeal from a decision by the tax court denying deductions of Mr. Groover’s expenses for certain meals, lodging and transportation. Mr. Groover incurred these expenses while he was employed at a TVA construction site 210 miles distant from his family’s resi dence in Jonesboro, Georgia. Section 162(a) of the Internal Revenue Code allows deduction of traveling expenses incurred by the taxpayer while he is away from home in pursuit of a trade or business. However, a taxpayer may not deduct traveling expenses necessitated by his decision to maintain a residence distant…
2Cases cited6 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Dennis M. And Linda Babeaux v. Commissioner of Internal Revenue, Ira L. Patrick and Maisie S. Patrick v. Commissioner of Internal Revenue, James Marion Waldrop v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Frederick v. United StatesDistrict Court, D. North Dakota · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Horton v. CommissionerUnited States Tax Court · 1986
- Edward M. Dahood, Jr., Wilfred and Diane Masse, George H. And Alice A. Senecal, Edward J. Young v. United StatesCourt of Appeals for the First Circuit · 1984
- Dahood v. United StatesDistrict Court, D. New Hampshire · 1984
- Baugher v. CommissionerUnited States Tax Court · 1984
- Bolan v. CommissionerUnited States Tax Court · 1985
5 more not listed; retrieve them via the Exa API.