Bodine v. Commissioner
United States Tax Court
(1) P, an air traffic controller, deducted amounts claimed to be travel expenses incurred on work-related trips. Held, P failed to prove that such expenses were ordinary and necessary business expenses and failed to subtantiate the amounts claimed; thus, P cannot deduct such expenses. Secs. 162(a), 274(d), I.R.C. 1954. (2) P's former wife, a teacher, obtained her master's degree in 1973 as a condition of her continued employment.
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(1) P, an air traffic controller, deducted amounts claimed to be travel expenses incurred on work-related trips. Held, P failed to prove that such expenses were ordinary and necessary business expenses and failed to subtantiate the amounts claimed; thus, P cannot deduct such expenses. Secs. 162(a), 274(d), I.R.C. 1954. (2) P's former wife, a teacher, obtained her master's degree in 1973 as a condition of her continued employment. No money was paid to the university in 1973 for her education. Held, P cannot deduct any amount for educational expenses in 1973. Sec. 162(a). (3) P deducted amounts…
1Opinion of the Court
DONALD BODINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bodine v. Commissioner
Docket No. 5444-75.
United States Tax Court
T.C. Memo 1978-340; 1978 Tax Ct. Memo LEXIS 175; 37 T.C.M. (CCH) 1411; T.C.M. (RIA) 78340;
August 29, 1978, Filed(1) P, an air traffic controller, deducted amounts claimed to be travel expenses incurred on work-related trips. Held, P failed to prove that such expenses were ordinary and necessary business expenses and failed to subtantiate the amounts claimed; thus, P cannot deduct such expenses. Secs. 162(a), 274(d), I.R.C. 1954.(2) P's former wife, a…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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