Claunch v. Commissioner
United States Tax Court
Petitioner is a boilermaker by trade. He resides in Jasper, Alabama, with his wife and children. He returns there upon the completion of jobs at various places, which he secures through his union and which jobs usually are temporary in character. In April 1953, petitioner secured employment through his union with the Babcock & Wilcox Company, which company was engaged in installing three large boilers for the Georgia Power Company at Rome, Georgia.
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Petitioner is a boilermaker by trade. He resides in Jasper, Alabama, with his wife and children. He returns there upon the completion of jobs at various places, which he secures through his union and which jobs usually are temporary in character. In April 1953, petitioner secured employment through his union with the Babcock & Wilcox Company, which company was engaged in installing three large boilers for the Georgia Power Company at Rome, Georgia. Petitioner's employment on this job continued until April 1955, with the exception of two interruptions of about 2 weeks' duration each caused by…
1Opinion of the Court
OPINION.
Black, Judge:
We have endeavored in our Findings of Fact to make a full statement of the facts which relate to the sole issue which we have to decide in this proceeding. These facts may be summarized as follows:
Petitioner, for the years in question, was a boilermaker by trade. During the early part of 1953 he was employed in his trade on two separate jobs away from home, on one for a period beginning January 1 until January 20, 1953, and on the other for a period beginning January 27 through April 20, 1953. The respondent, recognizing that these jobs were temporary, allowed petitioner…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Schurer v. CommissionerUnited States Tax Court · 1944
- Peurifoy v. CommissionerUnited States Tax Court · 1956
- Warren v. CommissionerUnited States Tax Court · 1949
- Herman C. Ford and Nellie Ford v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
3Cited by39 opinions
- Michaels v. CommissionerUnited States Tax Court · 1969
- Garlock v. CommissionerUnited States Tax Court · 1960
- McCallister v. CommissionerUnited States Tax Court · 1978
- Harvey v. CommissionerUnited States Tax Court · 1959
- Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
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