Gilberg v. Commissioner
United States Tax Court
The petitioner, who was a field auditor for the Defense Department, incurred some transportation expenses which were not reimbursed in traveling to his temporary duty assignments. He had to carry with him each day certain materials related to his work.
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The petitioner, who was a field auditor for the Defense Department, incurred some transportation expenses which were not reimbursed in traveling to his temporary duty assignments. He had to carry with him each day certain materials related to his work. Held, (1) the petitioner failed to prove that such expenses were ordinary and necessary expenses of his trade or business and not the result of his personal choice as to a place to live; and (2) the petitioner failed to prove that he was required to travel in his own automobile in order to carry the materials relating to his work.
1Opinion of the Court
Harold and Doris S. Gilberg, Petitioners v. Commissioner of Internal Revenue, Respondent
Gilberg v. Commissioner
Docket No. 2381-69
United States Tax Court
55 T.C. 611; 1971 U.S. Tax Ct. LEXIS 201;
January 7, 1971, Filed
Decision will be entered for the respondent.
The petitioner, who was a field auditor for the Defense Department, incurred some transportation expenses which were not reimbursed in traveling to his temporary duty assignments. He had to carry with him each day certain materials related to his work. Held, (1) the petitioner failed to prove that such expenses were ordinary and necessary…
Also in this document: Concurrence.
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. CorrellSupreme Court of the United States · 1967
- Helvering v. WinmillSupreme Court of the United States · 1938
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