Sullivan v. Commissioner
United States Board of Tax Appeals
The cost of transportation paid by an individual living at a distance from his place of business, in going to and returning from such place of business, is not deductible as a business expense. The operating cost, including depreciation, of an automobile so used by an individual is not deductible as a business expense.
1Opinion of the Court
*94OPINION.
Korner:
The only question involved in this appeal is whether an individual who. lives at a distance from his place of business may deduct as á business expense the cost of his transportation from his home to his office and return. Section 214 of the Revenue Acts of 1918 and 1921 provides, in part :
Sec. 214. (a) In computing net income there shall be allowed as deductions:(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. * * *(8) A reasonable allowance for the exhaustion, wear and tear of property used in the trade…
2Cited by61 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Heuer v. CommissionerUnited States Tax Court · 1959
- Verner v. Comm'rUnited States Tax Court · 1963
- Courtney v. CommissionerUnited States Tax Court · 1959
- Zimmerman v. CommissionerUnited States Tax Court · 1978
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