Hanson v. Commissioner
United States Tax Court
Held: That petitioner's meal expenses on trips that did not involve overnight stays away from home were not deductible as travel expenses within the meaning of section 162(a)(2), I.R.C. 1954. Such meal expenses, when reimbursed to petitioner, were includible in his gross income.
1Opinion of the Court
MulROnet, Judge:
The respondent determined deficiencies in the petitioners’ Federal income tax for the years 1954 and 1956 in the amounts of $206.06 and $266.48, respectively.
The issues are:(1) Whether the amount of $444.24 incurred by petitioner Allan L. Hanson in 1954 for meals on business trips which did not require absence from home overnight is deductible as a trade or business expense; and(2) Whether the reimbursement by the Hanson Construction Company to petitioner Allan L. Hanson in 1956 of $456.74, incurred by him for meals on business trips which were not overnight, is includible in…
2Cases cited7 opinions
- Osteen v. CommissionerUnited States Tax Court · 1950
- Geer v. CommissionerUnited States Tax Court · 1957
- Herrin v. CommissionerUnited States Tax Court · 1957
- Kessler v. CommissionerUnited States Board of Tax Appeals · 1939
- Smith v. CommissionerUnited States Tax Court · 1960
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Mortrud v. CommissionerUnited States Tax Court · 1965
- Allan L. Hanson and Florence S. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Commissioner of Internal Revenue v. William A. BagleyCourt of Appeals for the First Circuit · 1967
- Bagley v. CommissionerUnited States Tax Court · 1966
- Armstrong v. CommissionerUnited States Tax Court · 1965
12 more not listed; retrieve them via the Exa API.