Legal Opinion
John J. Tyne, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 7, 1967No. 16251PublishedCited by 27 opinions
1Opinion of the Court
DUFFY, Senior Circuit Judge.
This is a petition by taxpayer to review a decision of the Tax Court. The question at issue is whether the taxpayer can deduct as an ordinary and necessary business expense, within the meaning of Section 162, Internal Revenue Code of 1954, the cost of transporting his trade tools in his automobile and truck to his place of employment. The taxpayer claims the deduction in the taxable years 1957, 1958 and 1960. It is undisputed that he transported approximately 200 pounds of tools which were essential in fulfilling his job requirements.
During 1957, 1958 and 1960,…
2Cases cited5 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Lawrence D. Sullivan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Sullivan v. CommissionerUnited States Tax Court · 1965
- Eaton v. CommissionerUnited States Tax Court · 1958
3Cited by27 opinions
- Fausner v. CommissionerSupreme Court of the United States · 1973
- Gilberg v. CommissionerUnited States Tax Court · 1971
- Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Hitt v. CommissionerUnited States Tax Court · 1971
- John J. Tyne, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
22 more not listed; retrieve them via the Exa API.