Honan v. Commissioner
United States Tax Court
P, an airline pilot, was required by Federal regulation and by his employer to maintain, revise, and study various flight manuals, charts, and maps. His employer did not provide him with a place to do such work, so during 1977, he maintained a home office which he used for his study and revision.
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P, an airline pilot, was required by Federal regulation and by his employer to maintain, revise, and study various flight manuals, charts, and maps. His employer did not provide him with a place to do such work, so during 1977, he maintained a home office which he used for his study and revision. At the trial and over the Commissioner's objection, P claimed a deduction for telephone expenses in addition to those claimed on his return, but he never amended his petition to claim such expenses, although he was advised of the necessity of doing so. The Commissioner amended his answer to claim an…
1Opinion of the Court
LARS E. HONAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Honan v. Commissioner
Docket No. 18452-81.
United States Tax Court
T.C. Memo 1984-253; 1984 Tax Ct. Memo LEXIS 425; 48 T.C.M. (CCH) 79; T.C.M. (RIA) 84253;
May 8, 1984.
P, an airline pilot, was required by Federal regulation and by his employer to maintain, revise, and study various flight manuals, charts, and maps. His employer did not provide him with a place to do such work, so during 1977, he maintained a home office which he used for his study and revision. At the trial and over the Commissioner's objection, P claimed a…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Manocchio v. CommissionerUnited States Tax Court · 1982
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
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