Johnson v. Commissioner
United States Tax Court
P is a merchant seaman who captains a vessel that sails worldwide carrying equipment of the U.S. military. The vessel sails infrequently in the general vicinity of P's residence, which also is not near the office of P's employer. P's employer furnishes him with lodging and meals without charge while he works on the vessel, but P pays for his other (incidental) travel expenses.
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P is a merchant seaman who captains a vessel that sails worldwide carrying equipment of the U.S. military. The vessel sails infrequently in the general vicinity of P's residence, which also is not near the office of P's employer. P's employer furnishes him with lodging and meals without charge while he works on the vessel, but P pays for his other (incidental) travel expenses. P reported his incidental travel expenses as miscellaneous itemized deductions for 1994 and 1996, ascertaining the amounts of those deductions by using the full Federal per diem rates for meal and incidental expense…
1Opinion of the Court
Laro, Judge:
Respondent determined deficiencies of $945 and $1,022 in petitioners’ 1994 and 1996 Federal income taxes, respectively. The deficiencies stem from respondent’s disallowance of $3,784 and $3,654 that Marin I. Johnson (petitioner) claimed for the respective years as miscellaneous itemized deductions for travel expenses connected to his employment as a merchant seaman. Petitioner ascertained the amounts of those deductions by using the full Federal per diem rates for meal and incidental expenses (M&IE rates) referenced in Rev. Proc. 96-28, 1996-1 C.B. 686, and its progenitors. See,…
2Cases cited12 opinions
- Christensen v. Harris CountySupreme Court of the United States · 2000
- Kroll v. CommissionerUnited States Tax Court · 1968
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- O'Malley v. CommissionerUnited States Tax Court · 1988
- Daly v. CommissionerUnited States Tax Court · 1979
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