Fisher v. Commissioner
United States Tax Court
Petitioner, a native of Milwaukee, Wisconsin, was a professional musician, who performed as a soloist in hotel dining rooms and cocktail lounges in various cities in Wisconsin and Minnesota.
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Petitioner, a native of Milwaukee, Wisconsin, was a professional musician, who performed as a soloist in hotel dining rooms and cocktail lounges in various cities in Wisconsin and Minnesota. He and his family lived, and had their place of abode, wherever petitioner happened to be working at the particular time, usually in the same hotel, and in 1947 the two hotels where he was employed furnished hotel room accommodations for him and his family as a part of his compensation and in lieu of a higher money salary, the fair market value of which was $ 600. Petitioner maintained a mailing address…
1Opinion of the Court
OPINION.
ToeneR, Judge:
It is the claim of the petitioner that, for the purposes of section 23 (a) (1) (A) of the Internal Revenue Code of 1939,4 his home at all times during the taxable years was at 546 North 15th Street, Milwaukee, Wisconsin, and that under that section, he is entitled to a deduction from gross income for his traveling expenses while away from Milwaukee in the course of his employment, including the amounts paid for meals and lodging. It is his further claim that under the same section other expenditures, including his automobile expense, the cost of formal clothing worn…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Gustafson v. CommissionerUnited States Tax Court · 1944
- Mitnick v. CommissionerUnited States Tax Court · 1949
3Cited by3 opinions
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Fisher v. CommissionerUnited States Tax Court · 1954
- In Re BechtelheimerUnited States Bankruptcy Court, M.D. Florida · 1999