Dilley v. Commissioner
United States Tax Court
Petitioner has been a legal resident of Arizona since 1935. For 5 months of each year beginning in 1966 and running through 1969 he was employed as a parimutuel manager at a racetrack in Pensacola, Fla. Held, during 1968 petitioner was not temporarily away from home while employed in Pensacola, but rather held recurring seasonal employment which cannot be distinguished from Commissioner v. Flowers, 326 U.S. 465 (1946).
1Opinion of the Court
Stereett, Judge:
The respondent determined a deficiency in petitioners’ Federal income tax of $1,109.59 for the taxable year ended December 31, 1968.
Due to concessions, the only issue remaining for adjudication is whether expenditures incurred by petitioner Franklin C. Dilley are deductible under the provisions of section 162(a) (2), I.R..C. 1954,1 as traveling expenses while away from home.
FINDINGS OP FACT
Some of the facts have been stipulated. The stipulation together with the exhibits attached thereto are incorporated herein by this reference.
Franklin C. Dilley (hereinafter referred to as…
2Cases cited12 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- 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
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stemkowski v. CommissionerUnited States Tax Court · 1981
- Gardin v. CommissionerUnited States Tax Court · 1975
- Edward W. And Leona J. Andrews v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1991
- Regan v. CommissionerUnited States Tax Court · 1987
- Andrews v. CommissionerUnited States Tax Court · 1990
8 more not listed; retrieve them via the Exa API.