Legal Opinion
Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person v. Commissioner
United States Tax Court
Decided May 23, 2002No. 16452-99Unknown
1Opinion of the Court
118 T.C. No. 27
UNITED STATES TAX COURT BEECH TRUCKING COMPANY, INC., ARTHUR BEECH, TAX MATTERS PERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16452-99. Filed May 23, 2002. P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 to 26 cents per mile dispatched, of which amount 6.5 cents is designated as a per diem allowance. R does not dispute that P’s per diem payments are ordinary and necessary business travel expenses that are deemed substantiated pursuant to Rev. Proc. 94-77, 1994- 2 C.B. 825, and Rev.…
2Cases cited20 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
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