Montgomery v. Commissioner
United States Tax Court
Petitioners traveled by automobile from Lawrenceburg, Ky., to Rochester, Minn., where medical treatment was received. They paid for meals and lodging en route. Petitioners also paid expenses for a trip to California in connection with the probate of a will. Held, the expenditures for meals and lodging constituted "transportation" expenses deductible under sec. 213(e)(1)(B), I.R.C. 1954. Held, further, amount of deductible automobile expenses determined.
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Petitioners traveled by automobile from Lawrenceburg, Ky., to Rochester, Minn., where medical treatment was received. They paid for meals and lodging en route. Petitioners also paid expenses for a trip to California in connection with the probate of a will. Held, the expenditures for meals and lodging constituted "transportation" expenses deductible under sec. 213(e)(1)(B), I.R.C. 1954. Held, further, amount of deductible automobile expenses determined. Held, further, expenditures for trip to California were not deductible as expenses for the production of income under sec. 212, I.R.C. 1954.
1Opinion of the Court
Morris C. Montgomery and Frances W. Montgomery, Petitioners v. Commissioner of Internal Revenue, Respondent
Montgomery v. Commissioner
Docket No. 6434-66
United States Tax Court
51 T.C. 410; 1968 U.S. Tax Ct. LEXIS 13;
December 17, 1968, Filed
Decision will be entered under Rule 50.
Petitioners traveled by automobile from Lawrenceburg, Ky., to Rochester, Minn., where medical treatment was received. They paid for meals and lodging en route. Petitioners also paid expenses for a trip to California in connection with the probate of a will. Held, the expenditures for meals and lodging constituted…
Also in this document: Dissent.
2Cases cited26 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Malat v. RiddellSupreme Court of the United States · 1966
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Commissioner v. BilderSupreme Court of the United States · 1962
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