Chappie v. Commissioner
United States Tax Court
Held: 1. A State legislator is eligible for the deduction for living expenses permitted by sec. 604 of the Tax Reform Act of 1976 only when he is away from the tax home elected under the provisions of that section. 2. The term "legislative day" as that term is used and defined in sec. 604 includes only days when the legislator is physically present at a legislative session.
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Held: 1. A State legislator is eligible for the deduction for living expenses permitted by sec. 604 of the Tax Reform Act of 1976 only when he is away from the tax home elected under the provisions of that section. 2. The term "legislative day" as that term is used and defined in sec. 604 includes only days when the legislator is physically present at a legislative session. The term does not include days spent in the legislative district seeking to become better acquainted with constituents.
1Opinion of the Court
Eugene A. Chappie and Pauline Chappie, Petitioners v. Commissioner of Internal Revenue, Respondent
Chappie v. Commissioner
Docket No. 5616-78
United States Tax Court
73 T.C. 823; 1980 U.S. Tax Ct. LEXIS 190;
February 11, 1980, Filed
Decision will be entered under Rule 155.
Held: 1. A State legislator is eligible for the deduction for living expenses permitted by sec. 604 of the Tax Reform Act of 1976 only when he is away from the tax home elected under the provisions of that section.
2. The term "legislative day" as that term is used and defined in sec. 604 includes only days when the legislator is…
2Cases cited14 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Sharon v. CommissionerUnited States Tax Court · 1976
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