Hicks v. Commissioner
United States Tax Court
Petitioner, an unmarried person working at his first full-time job, traveled 50 weeks during the year 1961 contacting his employer's customers. He spent the other 2 weeks at the residence of his parents in Arkansas.
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Petitioner, an unmarried person working at his first full-time job, traveled 50 weeks during the year 1961 contacting his employer's customers. He spent the other 2 weeks at the residence of his parents in Arkansas. He maintained a permanent mailing address and bank account there, paid his automobile license and assessed his automobile for personal property tax purposes there, reported to the Paragould draft board, and contributed $ 100 toward the expenses of his parents' home. Held, that petitioner is not entitled to deduct under sec. 162(a)(2), I.R.C. 1954, his traveling expenses for meals…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency in the petitioner’s income tax for the year 1961 in the amount of $1,032.58. Petitioner claims an overpayment of $353.88.
Petitioner did not allege error in his petition as to respondent’s adjustment of his deductible automobile expenses. Since petitioner agrees that the expense allowances paid to him by his employer are includable in gross income, only two issues are presented for decision:(1) Is petitioner entitled to deduct, under section 162(a)(2) of the Internal Revenue Code of 1954, his traveling expenses for meals and lodging while…
2Cases cited10 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Verner v. Comm'rUnited States Tax Court · 1963
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Gustafson v. CommissionerUnited States Tax Court · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Norwood v. CommissionerUnited States Tax Court · 1976
- Bochner v. CommissionerUnited States Tax Court · 1977
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Nammack v. CommissionerUnited States Tax Court · 1971
- Johnson v. CommissionerUnited States Tax Court · 2000
60 more not listed; retrieve them via the Exa API.