Sansone v. Commissioner
United States Tax Court
In 1959, petitioner was regularly employed at Sycamore facility, a division of General Dynamics Corporation, located about 9 miles from the General Dynamics plant in San Diego City. He worked at Sycamore for 5 years. Because there is no public transportation, petitioner drove in his own car daily between his residence and Sycamore.
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In 1959, petitioner was regularly employed at Sycamore facility, a division of General Dynamics Corporation, located about 9 miles from the General Dynamics plant in San Diego City. He worked at Sycamore for 5 years. Because there is no public transportation, petitioner drove in his own car daily between his residence and Sycamore. Held: (1) Petitioner was transferred to Sycamore in 1956; it became his regular and only place of employment; he was not temporarily assigned to work there. (2) Petitioner's daily trips to work were in the nature of commuting between his home and place of…
1Opinion of the Court
OPINION
The issue is whether petitioner’s expense of driving daily to work from his residence and return is ordinary and necessary business expense within section 162(a) ,1 or nondeductible personal expense under section 262. Eespondent disallowed a deduction of $1,260. Petitioner had the burden of proving that the expense is deductible.
Petitioner in effect essentially relies on Harry F. Schurer, 8 T.C. 544, and part of Rev. Rul. 54-497, 1954-2 C.B. 75, 81. In this ruling, dealing with railroad employees, there are discussed at length the meanings of expenses paid and incurred while in travel…
2Cases cited41 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Heuer v. CommissionerUnited States Tax Court · 1959
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Garlock v. CommissionerUnited States Tax Court · 1960
36 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Norwood v. CommissionerUnited States Tax Court · 1976
- Gilberg v. CommissionerUnited States Tax Court · 1971
- Walker v. CommissionerUnited States Tax Court · 1993
- Jenkins v. CommissionerUnited States Tax Court · 1967
- Gilberg v. CommissionerUnited States Tax Court · 1971
11 more not listed; retrieve them via the Exa API.