Cross v. Commissioner
United States Tax Court
Petitioner was a construction worker who resided in Minneapolis and whose general employment was in the Minneapolis area. After obtaining a position on a construction site in Illinois which lasted 14 to 15 months, petitioner rented out his apartment which he owned in fee. While visiting the Minneapolis area or when working on construction sites in the area after completing work in Illinois, petitioner stayed in motels and ate out in restaurants.
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Petitioner was a construction worker who resided in Minneapolis and whose general employment was in the Minneapolis area. After obtaining a position on a construction site in Illinois which lasted 14 to 15 months, petitioner rented out his apartment which he owned in fee. While visiting the Minneapolis area or when working on construction sites in the area after completing work in Illinois, petitioner stayed in motels and ate out in restaurants. Held, petitioner did not maintain a permanent place of residence in the Minneapolis area and expenses incurred in Illinois were not incurred while…
1Opinion of the Court
BERTON N. CROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cross v. Commissioner
Docket No. 1057-76.
United States Tax Court
T.C. Memo 1979-59; 1979 Tax Ct. Memo LEXIS 466; 38 T.C.M. (CCH) 234; T.C.M. (RIA) 79059;
February 21, 1979, Filed
Petitioner was a construction worker who resided in Minneapolis and whose general employment was in the Minneapolis area. After obtaining a position on a construction site in Illinois which lasted 14 to 15 months, petitioner rented out his apartment which he owned in fee. While visiting the Minneapolis area or when working on construction sites in…
2Cases cited20 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Primuth v. CommissionerUnited States Tax Court · 1970
- Michaels v. CommissionerUnited States Tax Court · 1969
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Garlock v. CommissionerUnited States Tax Court · 1960
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