Deneke v. Commissioner
United States Tax Court
Petitioners, both employed as salesmen, spent 53 nights during 1959 in a motel in Palestine, Tex. During the rest of the year they traveled throughout adjoining states which were included in their territory. They sent two of their children to a boarding school in Palestine, Tex., and maintained their legal residence there.
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Petitioners, both employed as salesmen, spent 53 nights during 1959 in a motel in Palestine, Tex. During the rest of the year they traveled throughout adjoining states which were included in their territory. They sent two of their children to a boarding school in Palestine, Tex., and maintained their legal residence there. Held, the petitioners did not have a "home" in Palestine, Tex., and consequently are not entitled to the deductions allowed by section 162(a)(2) of the 1954 Code.
1Opinion of the Court
Hoyt, Judge:
The respondent determined a, deficiency in petitioners’ income tax of $1,444.25 for the calendar year 1959. The sole issue contested by the petitioners is whether or not certain expenses for meals and lodging were incurred while “away from home” within the meaning of section 162(a) (2) of the 1954 Code.
FINDINGS OF FACT
All of the facts have been stipulated and are found accordingly.
Petitioners Henry C. Deneke and Lois Cash were husband and wife during the calendar year 1959 with their legal residence at the Dogwood Motel, Palestine, Tex. They filed their joint Federal income tax…
2Cases cited3 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
3Cited by24 opinions
- Hicks v. CommissionerUnited States Tax Court · 1966
- Sapson v. Comm'rUnited States Tax Court · 1968
- Minick v. Comm'rUnited States Tax Court · 2010
- Chimento v. CommissionerUnited States Tax Court · 1969
- Adamson v. CommissionerUnited States Tax Court · 1973
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