Schweighardt v. Commissioner
United States Tax Court
Held: 1. Petitioners are entitled to deduct under sec. 162, I.R.C. 1954, traveling expenses including living costs of one petitioner during the time he was teaching in Korea as a Fulbright grantee.
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Held: 1. Petitioners are entitled to deduct under sec. 162, I.R.C. 1954, traveling expenses including living costs of one petitioner during the time he was teaching in Korea as a Fulbright grantee. Laurence P. Dowd, 37 T.C. 399 (1961), followed. 2. Petitioners are not entitled to deduct the cost of transporting the family and a package of household goods of the Fulbright grantee to and from Korea since Korea was not a "new principal place of work" for this petitioner within the meaning of sec. 217, I.R.C. 1954. Sec. 1.217-1(c)(3)(iii), Income Tax Regs., held valid.
1Opinion of the Court
OPINION
Petitioner takes the position that the mere fact that he was a Fulbright grantee being paid in nonconvertible currency entitled him to deduct his living expenses while in Korea as traveling expenses. He relies on a publication of the Office of International Operations, U.S. Treasury Department — Internal Revenue Service, referred to as Information Guide No. 1 (rev. 5-63),3 which he states was a ruling made specifically to alleviate an otherwise inequity for Fulbright grantees paid in nonconvertible currency. Petitioner contends that the fact that he is allowed to deduct traveling…
2Cited by8 opinions
- Alvin L. Goldman and Elisabeth C. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Davis v. CommissionerUnited States Tax Court · 1979
- Clemons v. CommissionerUnited States Tax Court · 1971
- Goldman v. CommissionerUnited States Tax Court · 1973
- Melanie L. Thomas-Kozak v. CommissionerUnited States Tax Court · 2014
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