Anderson v. Commissioner
United States Tax Court
Petitioner husband herein was an international airline pilot who traveled by automobile between his home and John F. Kennedy Airport. He transported a flight kit and bag containing necessary personal effects which were too bulky for carriage by alternative transportation.
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Petitioner husband herein was an international airline pilot who traveled by automobile between his home and John F. Kennedy Airport. He transported a flight kit and bag containing necessary personal effects which were too bulky for carriage by alternative transportation. Held, although petitioner husband would have traveled by automobile in any event, an allocation of his automobile expenses is required in this case by virtue of Sullivan v. Commissioner, 368 F. 2d 1007 (C.A. 2, 1966), and Jack E. Golsen, 54 T.C. 742 (1970), on appeal (C.A. 10, May 4, 1970). Held, further, that, in this case,…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $1,110.67 in petitioners’ income taxes for the taxable year 1965. Because of certain concessions by the respondent, the only issue remaining for decision concerns the deductibility under section 162(a) 1 of certain transportation expenses incurred by one of the petitioners while traveling between his home and his job.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners Arnold T. Anderson and Rae Anderson are husband and wife who had their legal residence at Huntington, N. Y., at the time the…
2Cases cited11 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. CorrellSupreme Court of the United States · 1967
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Nathan Fleischer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Kasey v. CommissionerUnited States Tax Court · 1970
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Borchert v. CommissionerUnited States Tax Court · 1982
- Fausner v. CommissionerUnited States Tax Court · 1971
- Anderson v. CommissionerUnited States Tax Court · 1971
- Clawson v. CommissionerUnited States Tax Court · 1982
- Coker v. CommissionerUnited States Tax Court · 1972
6 more not listed; retrieve them via the Exa API.