Ditmars v. Commissioner
United States Tax Court
1. During the taxable years 1954, 1955, and 1956, petitioner Walter E. Ditmars was reimbursed by his corporate employer for certain expenses which the respondent determined should be included in income on the ground that such reimbursed expenses were personal in nature. Petitioner established that a substantial part of such reimbursed expenses represented ordinary and necessary expenses paid during the respective taxable years for the production of income.
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1. During the taxable years 1954, 1955, and 1956, petitioner Walter E. Ditmars was reimbursed by his corporate employer for certain expenses which the respondent determined should be included in income on the ground that such reimbursed expenses were personal in nature. Petitioner established that a substantial part of such reimbursed expenses represented ordinary and necessary expenses paid during the respective taxable years for the production of income. Held, the respondent erred in including in income such substantial part of the reimbursed expenses, the amount of which for each year has…
1Opinion of the Court
Walter E. Ditmars and Jennie J. Ditmars v. Commissioner.
Ditmars v. Commissioner
Docket No. 80664.
United States Tax Court
T.C. Memo 1961-105; 1961 Tax Ct. Memo LEXIS 245; 20 T.C.M. (CCH) 495; T.C.M. (RIA) 61105;
April 7, 1961
1. During the taxable years 1954, 1955, and 1956, petitioner Walter E. Ditmars was reimbursed by his corporate employer for certain expenses which the respondent determined should be included in income on the ground that such reimbursed expenses were personal in nature. Petitioner established that a substantial part of such reimbursed expenses represented ordinary and…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. LewisSupreme Court of the United States · 1951
- Lykes v. United StatesSupreme Court of the United States · 1952
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Lewis v. CommissionerUnited States Tax Court · 1956
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