Westerman v. Commissioner
United States Tax Court
Held: Petitioner's unreimbursed expenses incurred in using his plane on trips benefiting his employer and expenses attributable to its personal use are not deductible as business expenses. Accordingly, his effort to impute income to such uses and deduct expenses attributable thereto must fail.
1Opinion of the Court
opinion
Irwin, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax for the following years:
Year Deficiency
1965 _$420
1966 _ 385
The sole issue presented is whether expenses associated with petitioner Richard L. Westerman’s use of a privately owned airplane are deductible as business expenses under section 162 of the Code.1
All the facts have been stipulated by the parties, and the case was submitted under Eule 30. The stipulation of facts as well as the exhibits attached thereto are incorporated -herein by this reference.
Petitioners Eichard L. Westerman and Phyllis M.…
2Cases cited10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Fischer v. CommissionerUnited States Tax Court · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Leamy v. CommissionerUnited States Tax Court · 1985
- Bernard Cornfeld v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Peacock v. CommissionerUnited States Tax Court · 1978
- Marshall v. CommissionerUnited States Tax Court · 1992
- Bullock's Dep't Store v. Comm'rUnited States Tax Court · 1973
14 more not listed; retrieve them via the Exa API.