Gustafson v. Commissioner
United States Tax Court
An individual taxpayer, with home and headquarters in Iowa, who for fifty-two weeks of the year travels in the pursuit of his business, is entitled (sec. 23(a)(1)(A), Internal Revenue Code) to deduct the entire amount spent for meals, lodging, and laundry while so traveling; and such deduction is not forbidden as personal living expenses (sec. 24 (a)(1)).
1Opinion of the Court
opinion.
Sternhagen, Judge:
The taxpayer assails a determination of deficiency of $96.20 income tax for 1940 by reason of the disallowance of $2,522 out of $4,368 deducted as traveling expenses. The Commissioner determined that the disallowed amount was personal living ■expenses.
The taxpayer is unmarried and filed his income tax return in Des Moines, Iowa. He was employed as national representative of the Dry Goods Journal, promoting circulation throughout the country. His headquarters are at the corporation’s home office in Des Moines. His home is with his married sister in Greenville, Iowa,…
2Cases cited1 opinion
- Schurer v. CommissionerUnited States Tax Court · 1944
3Cited by37 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Hicks v. CommissionerUnited States Tax Court · 1966
- O'Hara v. CommissionerUnited States Tax Court · 1946
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