Kistler v. Commissioner
United States Tax Court
Petitioner, a professional drummer, was required to furnish his own drums when he was employed in an orchestra or when he played as an orchestra leader. His drums were carried in six large suitcases. The total weight was over 500 pounds. During part of the year petitioner played a 12 noon to 2:30 p.m. engagement and an 8:45 p.m. to 2:15 a.m. engagement.
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Petitioner, a professional drummer, was required to furnish his own drums when he was employed in an orchestra or when he played as an orchestra leader. His drums were carried in six large suitcases. The total weight was over 500 pounds. During part of the year petitioner played a 12 noon to 2:30 p.m. engagement and an 8:45 p.m. to 2:15 a.m. engagement. Petitioner went to a downtown music store to buy supplies and took his formal clothes to a drycleaner near his mother's home. As an orchestra leader petitioner solicited engagements and took payroll money to the federation office. Held:…
1Opinion of the Court
Scott, Judge:
Eespondent determined a deficiency in petitioners’ income tax for the calendar year 1959 in the amount of $182.70. The issue for decision is whether petitioners are entitled to a deduction for transportation expense of $1,111.40 or any portion thereof.
FINDINGS OF FACT
Petitioners, husband and wife, who resided during the year 1959 in Cleveland, Ohio, filed a joint Federal income tax return for that year with the district director of internal revenue at Cleveland, Ohio.
James A. Kistler (hereinafter referred to as petitioner) is a professional drummer. From January 1 to October 1,…
2Cases cited11 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Heuer v. CommissionerUnited States Tax Court · 1959
- Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Sullivan v. CommissionerUnited States Board of Tax Appeals · 1924
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Cooper v. CommissionerUnited States Tax Court · 1977
- Sullivan v. CommissionerUnited States Tax Court · 1965
- Dean v. CommissionerUnited States Tax Court · 1976
- Cooper v. CommissionerUnited States Tax Court · 1977
6 more not listed; retrieve them via the Exa API.