Doak v. Commissioner
United States Tax Court
Deductions -- Ordinary and Necessary Expenses -- Depreciation, Meals, and Lodgings of an Owner-Operator of a Hotel. -- The expenses of operation of a hotel should be computed without eliminating portions of depreciation, cost of food, wages, and general expenses to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation…
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Deductions -- Ordinary and Necessary Expenses -- Depreciation, Meals, and Lodgings of an Owner-Operator of a Hotel. -- The expenses of operation of a hotel should be computed without eliminating portions of depreciation, cost of food, wages, and general expenses to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation of the hotel.
1Opinion of the Court
Everett Doak and Mary C. Doak, Petitioners, v. Commissioner of Internal Revenue, Respondent
Doak v. Commissioner
Docket No. 52191
United States Tax Court
24 T.C. 569; 1955 U.S. Tax Ct. LEXIS 146;
June 30, 1955, Filed
Decision will be entered under Rule 50.
Deductions -- Ordinary and Necessary Expenses -- Depreciation, Meals, and Lodgings of an Owner-Operator of a Hotel. -- The expenses of operation of a hotel should be computed without eliminating portions of depreciation, cost of food, wages, and general expenses to represent the cost of meals and lodging furnished to an owner-operator of a hotel…
2Cases cited2 opinions
- Papineau v. CommissionerUnited States Tax Court · 1951
- Doak v. CommissionerUnited States Tax Court · 1955