Mortrud v. Commissioner
United States Tax Court
Issue 1. -- Petitioner was engaged as an independent contractor in the operation of two wholesale dairy routes. He operated the routes on alternate days of each week. On route A, he would leave Grand Forks, N. Dak., in the morning between 4 and 6, and arrive back at Grand Forks not later than 7 p.m. The total round trip distance of this route was approximately 162 miles.
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Issue 1. -- Petitioner was engaged as an independent contractor in the operation of two wholesale dairy routes. He operated the routes on alternate days of each week. On route A, he would leave Grand Forks, N. Dak., in the morning between 4 and 6, and arrive back at Grand Forks not later than 7 p.m. The total round trip distance of this route was approximately 162 miles. On route B, he would leave Grand Forks between 4 and 6 a.m. and arrive back at Grand Forks not later than 4 p.m. The total round trip distance of this route was approximately 94 miles. The operation of these routes was a…
1Opinion of the Court
OPINION
Arundell, Judge:
Respondent determined deficiencies in income tax for the calendar years 1959 and 1960 in the amounts of $190.81 and $222.56, respectively.
The only issues to be decided are (1) whether the cost of meals incurred by petitioner Jerome Mortrud during 1959 and 1960 in the amounts of $612.70 and $614.90, respectively, in the operation of his two wholesale dairy routes as an independent contractor are deductible under the provisions of sections 62(1) and 162(a) (2), I.R.C. 1954; and (2) whether the cost of certain clothing and the cleaning thereof in 1959 and 1960 in the total…
2Cases cited19 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Drill v. CommissionerUnited States Tax Court · 1947
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3Cited by27 opinions
- Hynes v. CommissionerUnited States Tax Court · 1980
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- Kennedy v. CommissionerUnited States Tax Court · 1970
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