Legal Opinion

UAL Corp. v. Comm'r

United States Tax Court

Decided July 13, 2001No. 18573-98Published

U, an international airline, paid its pilots and flight attendants (collectively, employees) per diem allowances. U paid the allowances to all employees; i.e., those who departed from and returned to their home bases on the same day and those who departed from and returned to their home bases on different days. U neither required nor received substantiation from the employees as to their uses of the allowances.

Read the full summary

U, an international airline, paid its pilots and flight attendants (collectively, employees) per diem allowances. U paid the allowances to all employees; i.e., those who departed from and returned to their home bases on the same day and those who departed from and returned to their home bases on different days. U neither required nor received substantiation from the employees as to their uses of the allowances. HELD: U may deduct the per diem allowances as personal service compensation under sec. 162(a)(1), I.R.C.

1Opinion of the Court

UAL CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

UAL Corp. v. Comm'r

No. 18573-98

United States Tax Court

117 T.C. 7; 2001 U.S. Tax Ct. LEXIS 33; 117 T.C. No. 2; 82 T.C.M. (CCH) 4130;

July 13, 2001, Filed

COHEN and COLVIN, JJ., agree with this dissenting opinion.

U, an international airline, paid its pilots and flight

attendants (collectively, employees) per diem allowances. U paid

the allowances to all employees; i.e., those who departed from

and returned to their home bases on the same day and those who

departed from and returned to their home bases on…

Also in this document: Concurrence.

2Cases cited27 opinions

  1. United States v. CorrellSupreme Court of the United States · 1967
  2. Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
  3. Commissioner v. KowalskiSupreme Court of the United States · 1977
  4. Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
  5. Henry Schwartz Corp. v. CommissionerUnited States Tax Court · 1973

22 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API