Whitaker v. Commissioner
United States Tax Court
Travel Expenses -- Sec. 23 (a) (1) (A), I. R. C. 1939. -- Petitioner was employed at Thule, Greenland, for the greater part of 1952 as a project engineer on a construction project being constructed under contract with the Department of the Army. He was not permitted to take his family with him.
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Travel Expenses -- Sec. 23 (a) (1) (A), I. R. C. 1939. -- Petitioner was employed at Thule, Greenland, for the greater part of 1952 as a project engineer on a construction project being constructed under contract with the Department of the Army. He was not permitted to take his family with him. Held, the employment was of indefinite duration, and petitioner's main post of duty or principal place of business was at Thule, Greenland, in 1952, and his expenses for food and lodging while there were nondeductible personal living expenses.
1Opinion of the Court
OPINION.
Tietjens, Judge:
We here are concerned with section 23 (a) (1) (A) of the Internal Revenue Code of 1939 which, inter alia, provides for the deduction of “traveling expenses * * * while away from home in the pursuit of a trade or business.”
Petitioner earnestly contends that his “principal place of business” during 1952 was in New York, where the main office of his employer was located, and which he and his employer both “considered” to be his principal place of business. He also argues that his “home” was in Ha warden, Iowa, where his family continued to reside and to which he returned,…
2Cases cited5 opinions
- Kershner v. CommissionerUnited States Tax Court · 1950
- Ney v. United StatesCourt of Appeals for the Eighth Circuit · 1948
- Carroll v. CommissionerUnited States Tax Court · 1953
- Jones v. CommissionerUnited States Tax Court · 1949
- Ney v. United StatesDistrict Court, W.D. Arkansas · 1948
3Cited by39 opinions
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- 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
- Garlock v. CommissionerUnited States Tax Court · 1960
- Cockrell v. CommissionerUnited States Tax Court · 1962
- Harvey v. CommissionerUnited States Tax Court · 1959
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