Johnson v. Commissioner
United States Tax Court
A taxpayer, indefinitely stationed by his employer-corporation in New York, maintained a home occupied by his wife and daughter in Cleveland. Expenses for meals and lodgings in New York, held, nondeductible because not related to his employer's business. Commissioner v. Flowers, 326 U.S. 465, followed.
1Opinion of the Court
OPINION.
Johnson, Judge-.
Were the expenditures for meals and lodging incurred by petitioner in New York City during the year 1943 deductible from his gross income as “traveling expenses * * * while away from home in the pursuit of a trade or business,” deduction for which is authorized in section 23 (a) (1) of the Internal Revenue Code, or were they to be regarded as personal, living or family expenses, deduction of which is prohibited by section 24 (a) (1) of the code ? This is the sole issue for our determination.
Petitioner has filed no brief, but in his petition, filed herein on July 25,…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Schurer v. CommissionerUnited States Tax Court · 1944
- O'Hara v. CommissionerUnited States Tax Court · 1946
- Bark v. CommissionerUnited States Tax Court · 1946
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Harvey v. CommissionerUnited States Tax Court · 1959
- Verner v. Comm'rUnited States Tax Court · 1963
- Warren v. CommissionerUnited States Tax Court · 1949
- Albert v. CommissionerUnited States Tax Court · 1949
- Ney v. United StatesCourt of Appeals for the Eighth Circuit · 1948
37 more not listed; retrieve them via the Exa API.