Hand v. Commissioner
United States Tax Court
In the taxable year 1946, petitioner's income consisted of salaries received for services rendered as a teacher for the Board of Education, City of Chicago, in its day school and as a teacher for De Paul University, Chicago, in its night school.
Read the full summary
In the taxable year 1946, petitioner's income consisted of salaries received for services rendered as a teacher for the Board of Education, City of Chicago, in its day school and as a teacher for De Paul University, Chicago, in its night school. On his income tax return petitioner deducted from gross income under section 23 (a), I. R. C., $ 2,079.50 consisting of the following items: depreciation on automobile, $ 300; gas, oil, and car services, $ 250; car repairs, $ 142.50; car maintenance, $ 97.50; garage rent, $ 135; car insurance, $ 95; rent (three-fourths of household in lieu of rent), $…
1Opinion of the Court
OPINION.
Black, Judge:
Petitioner has not filed any brief in this proceeding but we have considered his case as carefully as if he had.
Petitioner no longer presses his second assignment of error which in substance was that petitioner is entitled to an additional deduction of $304.50,1 being the excess of nonbusiness deductions claimed over the optional standard deduction of $500 which the Commissioner has applied in his determination of petitioner’s income tax liability. Petitioner at the hearing conceded that he would be unable to produce vouchers and receipts or other evidence in…
2Cases cited3 opinions
- Kershner v. CommissionerUnited States Tax Court · 1950
- Waters v. CommissionerUnited States Tax Court · 1949
- Bell v. CommissionerUnited States Tax Court · 1949
3Cited by49 opinions
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
- Verner v. Comm'rUnited States Tax Court · 1963
- Owen v. CommissionerUnited States Tax Court · 1954
- Matthews v. CommissionerUnited States Tax Court · 1989
44 more not listed; retrieve them via the Exa API.