Walker v. Commissioner
United States Tax Court
P, a logger, drove daily from his residence to numerous job sites located throughout the Black Hills National Forest. P worked approximately 6 to 7 hours per day cutting trees. He also worked 7 hours per week at his residence on tool repairs and maintenance. P stored his equipment and supplies and took calls for jobs at his residence as well.
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P, a logger, drove daily from his residence to numerous job sites located throughout the Black Hills National Forest. P worked approximately 6 to 7 hours per day cutting trees. He also worked 7 hours per week at his residence on tool repairs and maintenance. P stored his equipment and supplies and took calls for jobs at his residence as well. R allowed 60 percent of P's vehicle-related expenses, which represented expenses for driving between job sites during the day and for trips to obtain supplies and repairs. R disallowed the remaining 40 percent of P's vehicle-related expenses, which…
1Opinion of the Court
Charles W. and Cathe R. Walker, Petitioners v. Commissioner of Internal Revenue, Respondent
Walker v. Commissioner
Docket No. 20919-91
United States Tax Court
101 T.C. 537; 1993 U.S. Tax Ct. LEXIS 77; 101 T.C. No. 36;
December 13, 1993, Filed
Walker v. Commissioner, T.C. Memo 1993-311, 1993 Tax Ct. Memo LEXIS 313 (T.C., 1993)
Decision will be entered under Rule 155.
P, a logger, drove daily from his residence to numerous job sites located throughout the Black Hills National Forest. P worked approximately 6 to 7 hours per day cutting trees. He also worked 7 hours per week at his residence on tool…
2Cases cited29 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- United States v. SilkSupreme Court of the United States · 1947
- Sanford v. CommissionerUnited States Tax Court · 1968
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