Mitchell v. Commissioner
United States Tax Court
Petitioner husband was employed by a State hospital, A, near the family residence. On June 15, 1972, he transferred his employment to another State hospital, B, because A closed down. B was 100 miles away from A (and the family residence). Petitioner husband worked at B until Nov. 30, 1977, when he retired; he lived in a rented trailer near B during the week and returned to the family residence on weekends.
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Petitioner husband was employed by a State hospital, A, near the family residence. On June 15, 1972, he transferred his employment to another State hospital, B, because A closed down. B was 100 miles away from A (and the family residence). Petitioner husband worked at B until Nov. 30, 1977, when he retired; he lived in a rented trailer near B during the week and returned to the family residence on weekends. Held, petitioner husband's 1975 and 1976 expenses for food and lodging at B and transportation between the family residence and B are not deductible as expenses incurred while traveling…
1Opinion of the Court
Chabot, Judge:
Respondent determined deficiencies in Federal individual income tax and an addition to tax under section 6653(a)1 (negligence) against petitioners as follows:
Addition to tax sec. 6653(a) Docket No. Year Deficiency
$57.47 7601-77 1975 $1,149.47
0 11510-77 1976 1,275.92
The cases have been consolidated for trial, briefs, and opinion. The issue remaining for decision is whether petitioners are entitled to deduct expenditures for transportation, food, and lodging under section 162(a)(2).2
FINDINGS OF FACT
Some of the facts have been stipulated; the stipulation and the stipulated exhibits…
2Cases cited17 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Tucker v. CommissionerUnited States Tax Court · 1971
- Michaels v. CommissionerUnited States Tax Court · 1969
12 more not listed; retrieve them via the Exa API.
3Cited by126 opinions
- Dobra v. CommissionerUnited States Tax Court · 1998
- Horton v. CommissionerUnited States Tax Court · 1986
- Bujol v. CommissionerUnited States Tax Court · 1987
- Bissonnette v. Comm'rUnited States Tax Court · 2006
- Talmage v. Comm'rUnited States Tax Court · 2008
121 more not listed; retrieve them via the Exa API.