Anderson v. Commissioner
United States Tax Court
Petitioner husband herein was an international airline pilot who traveled by automobile between his home and John F. Kennedy Airport. He transported a flight kit and bag containing necessary personal effects which were too bulky for carriage by alternative transportation.
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Petitioner husband herein was an international airline pilot who traveled by automobile between his home and John F. Kennedy Airport. He transported a flight kit and bag containing necessary personal effects which were too bulky for carriage by alternative transportation. Held, although petitioner husband would have traveled by automobile in any event, an allocation of his automobile expenses is required in this case by virtue of Sullivan v. Commissioner, 368 F. 2d 1007 (C.A. 2, 1966), and Jack E. Golsen, 54 T.C. 742 (1970), on appeal (C.A. 10, May 4, 1970). Held, further, that, in this case,…
1Opinion of the Court
Arnold T. and Rae Anderson, Petitioners v. Commissioner of Internal Revenue, Respondent
Anderson v. Commissioner
Docket No. 2880-68
United States Tax Court
55 T.C. 756; 1971 U.S. Tax Ct. LEXIS 186;
February 16, 1971, Filed
Decision will be entered under Rule 50.
Petitioner husband herein was an international airline pilot who traveled by automobile between his home and John F. Kennedy Airport. He transported a flight kit and bag containing necessary personal effects which were too bulky for carriage by alternative transportation. Held, although petitioner husband would have traveled by automobile in…
2Cases cited12 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. CorrellSupreme Court of the United States · 1967
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Nathan Fleischer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Kasey v. CommissionerUnited States Tax Court · 1970
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