Tucker v. Commissioner
United States Tax Court
The petitioner found no suitable employment in the vicinity of his family residence, so he accepted positions in other localities, but did not change his residence. He had no business ties to the area of his residence. No travel was required in the course of his work. Held, his duplicate living expenses were incurred because of his personal choice of a place of residence rather than because of the demands of his trade or business, and therefore are nondeductible.
1Opinion of the Court
Truman C. Tucker and Birdie Jo Tucker, Petitioners v. Commissioner of Internal Revenue, Respondent
Tucker v. Commissioner
Docket No. 4881-69
United States Tax Court
55 T.C. 783; 1971 U.S. Tax Ct. LEXIS 182;
February 23, 1971, Filed
Decision will be entered for the respondent.
The petitioner found no suitable employment in the vicinity of his family residence, so he accepted positions in other localities, but did not change his residence. He had no business ties to the area of his residence. No travel was required in the course of his work. Held, his duplicate living expenses were incurred because of…
Also in this document: Concurrence; Dissent.
2Cases cited28 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Kroll v. CommissionerUnited States Tax Court · 1968
- Primuth v. CommissionerUnited States Tax Court · 1970
- Tucker v. CommissionerUnited States Tax Court · 1971
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