Carmen Chimento and Susan Chimento v. Commissioner of Internal Revenue
Cases that cite this one
8 later published cases cite this decision.
- Sunderam Krishnan v. Commissioner (United States Tax Court 2019)
- Mitchell v. Commissioner (United States Tax Court 1999)
- Drum v. Commissioner (United States Tax Court 1994)
- Tseng v. Commissioner (United States Tax Court 1994)
- Collins v. Commissioner (United States Tax Court 1987)
- Kaye v. Commissioner (United States Tax Court 1974)
- Adamson v. Commissioner (United States Tax Court 1973)
- Egan v. United States (United States District Court for the District of Delaware 1971)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
OPINION OF THE COURT
Taxpayers 1 appeal a decision of the Tax Court 2 sustaining a deficiency asserted against them for the year 1965. *644 On his joint Federal income tax return for 1965, taxpayer deducted the cost of his meals and lodgings while in Binghamton, New York, as travel expenses incurred while “away from home.” Section 162(a) (2), Internal Revenue Code of 1954. These deductions were disallowed by the Commissioner, whose determination was upheld by the Tax Court. The bases for the Tax Court’s decision were the following findings: (a) since the taxpayer had no “home” other than Binghamton during 1965, the expenses were not incurred while the taxpayer was “away from home”; and (b) by 1965 at least, Bing-hamton had become his “tax home” since his job there had become indefinite rather than temporary in nature.
After fully reviewing the record, we cannot say that the Tax Court’s factual findings were “clearly erroneous,” or that it erred in interpreting the applicable law. Accordingly, the decision of the Tax Court will be affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.