Chappie v. Commissioner
United States Tax Court
Held: 1. A State legislator is eligible for the deduction for living expenses permitted by sec. 604 of the Tax Reform Act of 1976 only when he is away from the tax home elected under the provisions of that section. 2. The term "legislative day" as that term is used and defined in sec. 604 includes only days when the legislator is physically present at a legislative session.
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Held: 1. A State legislator is eligible for the deduction for living expenses permitted by sec. 604 of the Tax Reform Act of 1976 only when he is away from the tax home elected under the provisions of that section. 2. The term "legislative day" as that term is used and defined in sec. 604 includes only days when the legislator is physically present at a legislative session. The term does not include days spent in the legislative district seeking to become better acquainted with constituents.
1Opinion of the Court
OPINION
Quealy, Judge:
The respondent has determined deficiencies in the Federal income taxes of the petitioners as follows:
Year Deficiency
1973 . $2,899.97
1974 . 2,577.72
After concessions by the parties, the issues which remain for determination are as follows:(1) Whether petitioners are entitled to a deduction under section 604 of the Tax Reform Act of 1976 and section 162(a)1 in the amount of the per diem deemed expended under section 604, or whether section 604 necessitates that petitioner be “away from home” as a prerequisite to the allowance of the deduction;(2) Whether petitioner is…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Sharon v. CommissionerUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Strohmaier v. CommissionerUnited States Tax Court · 1999
- Charles C. Diggs, Jr. And Janet H. Diggs v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Chappie v. CommissionerUnited States Tax Court · 1980
- Dady v. CommissionerUnited States Tax Court · 1981
- Diggs v. CommissionerUnited States Tax Court · 1981
4 more not listed; retrieve them via the Exa API.