Tucker v. Commissioner
United States Tax Court
The petitioner found no suitable employment in the vicinity of his family residence, so he accepted positions in other localities, but did not change his residence. He had no business ties to the area of his residence. No travel was required in the course of his work. Held, his duplicate living expenses were incurred because of his personal choice of a place of residence rather than because of the demands of his trade or business, and therefore are nondeductible.
1Opinion of the Court
Simpson, Judge:
The respondent determined a deficiency of $364.45 in the income tax of the petitioners for 1967. The issue for decision is whether one of the petitioners was away from home for tax purposes during parts of the taxable year in issue.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Truman C. Tucker and Birdie Jo Tucker, filed a joint Federal income tax return for 1967 with the district director of internal revenue, Nashville, Tenn. They maintained their residence in Knoxville, Tenn., when the petition was filed in this case.…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kroll v. CommissionerUnited States Tax Court · 1968
- Michaels v. CommissionerUnited States Tax Court · 1969
- Garlock v. CommissionerUnited States Tax Court · 1960
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
6 more not listed; retrieve them via the Exa API.
3Cited by195 opinions
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Norwood v. CommissionerUnited States Tax Court · 1976
- Hynes v. CommissionerUnited States Tax Court · 1980
- Daly v. CommissionerUnited States Tax Court · 1979
- Bochner v. CommissionerUnited States Tax Court · 1977
190 more not listed; retrieve them via the Exa API.