Jones v. Commissioner
United States Tax Court
Upon the facts, held, petitioner's employment in Oak Ridge, Tennessee, was indefinite and, hence, the expenses involved are not deductible under section 23 (a) (1) (A) of the Internal Revenue Code. Commissioner v. Flowers, 326 U.S. 465.
1Opinion of the Court
OPINION.
Hill, Judge:
Petitioner claims the right to deduct the amounts he expended during 1945 for meals and lodging as traveling expenses incurred while away from home under section 23 (a) (1) (A) of the Internal Revenue Code. Respondent, on the other hand, contends that those expenditures “were not ordinary and necessary business expenses incurred in the pursuit of the trade or business of the petitioner or that of his employer.” Commissioner v. Flowers, 326 U. S. 465; rehearing denied, 326 U. S. 812. We believe that respondent’s determination must be sustained.
We have found as a fact that…
2Cases cited5 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Bark v. CommissionerUnited States Tax Court · 1946
- Warren v. CommissionerUnited States Tax Court · 1949
- Johnson v. CommissionerUnited States Tax Court · 1947
3Cited by20 opinions
- Courtney v. CommissionerUnited States Tax Court · 1959
- Whitaker v. CommissionerUnited States Tax Court · 1955
- Howe A. Stidger and Betty M. Stidger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1965
- Le Towt v. CommissionerUnited States Tax Court · 1963
- Allenby v. CommissionerUnited States Tax Court · 1957
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