McCabe v. Commissioner
United States Tax Court
T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote suburb of New York west of the Hudson River and immediately adjacent to New Jersey. The most convenient and direct routes to T's post of duty in New York City require travel through New Jersey, the statutes of which prohibit T from carrying his revolver while in that State.
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T, a New York City police officer, is required to carry his revolver at all times while in New York City. T lives in a relatively remote suburb of New York west of the Hudson River and immediately adjacent to New Jersey. The most convenient and direct routes to T's post of duty in New York City require travel through New Jersey, the statutes of which prohibit T from carrying his revolver while in that State. Accordingly, T drives to work by way of the more circuitous New York highways, although he would otherwise use the more convenient public transportation through New Jersey and incur…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined a $908 deficiency in petitioner’s 1976 income tax. The only remaining issue is whether petitioner is entitled to deduct some portion of his automobile expenses in transporting himself and his service revolver to and from his place of employment as a police officer. The case was submitted on the basis of a stipulation of facts.
During 1976, and at the time he filed his petition herein, petitioner resided in Suffern, N.Y. Suffern is a relatively remote suburb west of the Hudson River and is immediately adjacent to the State of New Jersey. In 1976,…
2Cases cited12 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Feistman v. CommissionerUnited States Tax Court · 1974
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- James Donnelly v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Dennis McCabe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Barnes v. CommissionerUnited States Tax Court · 1986
- Carter v. CommissionerUnited States Tax Court · 1988
- Dennis McCabe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- Fillerup v. CommissionerUnited States Tax Court · 1988
7 more not listed; retrieve them via the Exa API.