Albert v. Comm'r of Internal Revenue
| Citation | 13 T.C. 129 |
| Decision Date | 22 July 1949 |
| Docket Number | Docket No. 19152. |
| Parties | BEATRICE H. ALBERT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. |
| Court | United States Tax Court |
OPINION TEXT STARTS HERE
DEDUCTION— TRAVELING EXPENSE— AWAY FROM HOME.— A woman who worked in Lowell for more than two years is not entitled to deduct as ‘traveling expenses (including the entire amount expended for meals and lodging) while away from home in pursuit of a trade or business‘ amounts spent for meals and lodging in Lowell and Gloucester, where she resided with her husband (apparently unemployed) and young son. Louis Albert, Esq., for the petitioner.
Melvin L. Sears, Esq., for the respondent.
The Commissioner determined a deficiency of $167.18 in the petitioner's income tax for the calendar year 1944. The issue for decision is whether the Commissioner erred in disallowing a deduction of $717.91 claimed as ordinary and necessary expenses paid for traveling and board and lodging while away from home in pursuit of a trade or business.
The petitioner is an individual, who resided during the taxable year with her husband and their nine-year son in Gloucester, Massachusetts. She filed an income tax return for that year with the collector of internal revenue for the district of Massachusetts. The record does not show whether or not the petitioner's husband was engaged in any trade or business during 1944.
The petitioner was employed by the Chemical Warfare Procurement District of Boston of the War Department of the United States Government from August 12, 1942, until December 29, 1945.
She was appointed for training at the Boston Chemical Warfare Training School, Fall River, Massachusetts, and later for duty anywhere in New England. She was first a junior inspector. SP-3, at a salary of $1,440 per annum, and then received the following promotions: Assistant inspector, SP-4, $1,620 per annum, November 16, 1942; inspector, CP-5, $1,800 per annum, July 16, 1943; administrative inspector, CAF-5, $2,000 per annum, April 1, 1944; and administrative inspector, CAF-6, $2,300 per annum, July 1, 1945. She received a pay increase to $2,670 per annum on July 1, 1945. Her separation from the service was due to a reduction in force.
Her duty station, beginning in October 1943 and until the end of 1945, was the Hub Hosiery Mills, Lowell, Massachusetts. She had formerly been at West Hanover National Fireworks in West Hanover, Massachusetts. The transfer from the one station to the other was made by a telephone call, pursuant to which she went to Boston and then to Lowell. A written order for the transfer was furnished the petitioner. The petitioner's railway fare for this transfer was paid by the Government and she was also given a per diem allowance to cover the transfer.
The Hub Hosiery Mills was manufacturing gas masks, and the petitioner's duties at its plant during the taxable year were to see that all of the terms of the contracts under which the gas masks were being manufactured were followed and that all equipment and material necessary was on hand to keep the plant in constant production. She had as many as eight employees working under her. The petitioner had to be on duty at 7 o'clock in the morning for six days of the week.
The petitioner, for 21 weeks during the taxable year, had a room at the Y.W.C.A. in Lowell at a total cost of $91.35. She had meals in Lowell on 112 days during that year at a total cost of $280. She expended during that year $64.26 in train fares between Gloucester and Lowell when she went to Gloucester over week ends to be with her husband and son. She drove her car back and forth daily between Gloucester and Lowell during 31 weeks of that year, at a total cost to her of $279. The total of the above is $714.61.
The distance by road between Boston and Lowell is about 47 miles. Neither is a...
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Michel v. C. I. R., 77-3422
... ... Michel, Petitioners-Appellants, ... COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee ... No. 77-3422 ... Summary Calendar ... Cockrell v. Commissioner, supra, 38 T.C. at 479; Albert v. Commissioner, 13 T.C. 129, ... 131. Moreover, petitioner's job was ... ...
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Bermingham v. Commissioner
...the principles of Peurifoy if the employment is such that "termination within a short period could be foreseen". Albert v. Commissioner [Dec. 17,111], 13 T.C. 129, 131 (1949); see Michaels v. Commissioner [Dec. 29,836], 53 T.C. 269, 273 (1969). Or, viewed from the other side of the coin, an......
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Sansone v. Comm'r of Internal Revenue
...than a temporary duration,‘ Floyd Garlock, supra at 615; Arnold P. Bark 6 T.C. 851, 855; Leo M. Verner, supra at 754. In Beatrice H. Albert, 13 T.C. 129, 131, this Court observed that employment at a place may not be ‘permanent’ but, on the other hand, if it is of ‘indefinite’ 2 duration ra......
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Durovic v. Comm'r of Internal Revenue
...in this country was from the start ‘indefinite,’ see Leo M. Verner, 39 T.C. 749 (1963), as opposed to ‘temporary,’ see Beatrice H. Albert, 13 T.C. 129, 131 (1949), we view these expenses as being personal in nature. See and compare secs. 1.871–2(a) and (b), Income Tax Regs. Accordingly, the......