Bagley v. Commissioner
United States Tax Court
During the taxable years 1960 and 1961 petitioner was employed at intervals to render consulting engineering services with regard to the automation of generating stations. His office was in his home at Milford. In 1960 at different periods of time he rendered services with respect to two stations, each of which was 70 to 75 miles from Milford.
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During the taxable years 1960 and 1961 petitioner was employed at intervals to render consulting engineering services with regard to the automation of generating stations. His office was in his home at Milford. In 1960 at different periods of time he rendered services with respect to two stations, each of which was 70 to 75 miles from Milford. In 1961 he similarly rendered services in respect of two stations, one approximately 70 miles and the other approximately 32 miles from Milford. While working at the two stations in 1960 and the station approximately 70 miles distant in 1961 he would…
1Opinion of the Court
William A. Bagley, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bagley v. Commissioner
Docket No. 1870-63
United States Tax Court
46 T.C. 176; 1966 U.S. Tax Ct. LEXIS 108;
May 4, 1966, Filed
Decision will be entered for the petitioner.
During the taxable years 1960 and 1961 petitioner was employed at intervals to render consulting engineering services with regard to the automation of generating stations. His office was in his home at Milford. In 1960 at different periods of time he rendered services with respect to two stations, each of which was 70 to 75 miles from Milford. In 1961…
Also in this document: Concurrence · Turner; Concurrence · Mulroney; Concurrence · Simpson.
2Cases cited16 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Commissioner v. BilderSupreme Court of the United States · 1962
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Osteen v. CommissionerUnited States Tax Court · 1950
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