Bark v. Commissioner
United States Tax Court
The petitioner is a resident of Pittsburgh, Pennsylvania. In the late fall of 1939 he accepted employment with the Midvale Co. to supervise the installation of a heavy forging press at its plant in Philadelphia. His post of duty was to be at Philadelphia. It was expected that the employment would last for a period of only about three months. Under the terms of his employment he was to receive a salary of $ 600 per month.
Read the full summary
The petitioner is a resident of Pittsburgh, Pennsylvania. In the late fall of 1939 he accepted employment with the Midvale Co. to supervise the installation of a heavy forging press at its plant in Philadelphia. His post of duty was to be at Philadelphia. It was expected that the employment would last for a period of only about three months. Under the terms of his employment he was to receive a salary of $ 600 per month. Any traveling that he was to do for the Midvale Co. was to be paid for by that company. Such traveling expenses are not involved in this proceeding. The petitioner was…
1Opinion of the Court
OPINION.
Smith, Judge:
The question presented- is the right of petitioner to deduct from his gross income of 1941 $649.65 for hotel rooms and $749.05 for meals spent in 1941 while the petitioner was in Philadelphia. The disallowed items are claimed as deductions from gross income under section 23, Internal Revenue Code, as amended, which permits the deduction from gross income of:(a) Expenses.—(1) TKAnE OB BUSINESS EXPENSES.-
(A) In General. — -All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance…
2Cases cited2 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Schurer v. CommissionerUnited States Tax Court · 1944
3Cited by55 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Harvey v. CommissionerUnited States Tax Court · 1959
- Verner v. Comm'rUnited States Tax Court · 1963
- Peurifoy v. CommissionerUnited States Tax Court · 1956
- Johnson v. CommissionerUnited States Tax Court · 1947
50 more not listed; retrieve them via the Exa API.