Johnson v. Commissioner
United States Tax Court
During the taxable year 1946, petitioner was an employee and his principal place of employment was in Memphis, Tennessee. Approximately half of the services petitioner rendered his employer were performed in Memphis, and the other half were performed in other localities.
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During the taxable year 1946, petitioner was an employee and his principal place of employment was in Memphis, Tennessee. Approximately half of the services petitioner rendered his employer were performed in Memphis, and the other half were performed in other localities. Held: (1) that within the meaning of section 23 (a) (1) (A) petitioner had a home, (2) that petitioner's home was in Memphis, (3) that petitioner is entitled to a deduction from gross income in accordance with sections 22 (n) (2) and 23 (a) (1) (A) for the cost of meals and lodging while away from Memphis, and (4) that…
1Opinion of the Court
OPINION.
Black., Judge:
The decision in this case is controlled by the facts, and after we have found within the meaning of the applicable provisions of the Code that petitioner, an employee, had a home, and that his home was in Memphis, Tennessee, little remains for oúr consideration here.
Respondent disallowed petitioner’s deduction of $1,040 for traveling expenses on the ground that they were personal expenses, and in so doing relied on section 24 (a) (1) of the Code. It reads as follows:
SEC. 24. ITEMS NOT DEDUCTIBLE.(a) General Rule. — In computing net income no deduction shall in any case…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kershner v. CommissionerUnited States Tax Court · 1950
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Hand v. CommissionerUnited States Tax Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Michaels v. CommissionerUnited States Tax Court · 1969
- Heim v. CommissionerUnited States Tax Court · 1956
- Foote v. CommissionerUnited States Tax Court · 1976
- Friedman v. CommissionerUnited States Tax Court · 1961
- Eaves v. CommissionerUnited States Tax Court · 1960
18 more not listed; retrieve them via the Exa API.