York v. Commissioner of Internal Revenue
Cases that cite this one
19 later published cases cite this decision.
- Wojciechowski v. Commissioner (United States Tax Court 1991)
- Commissioner v. Stidger (Supreme Court of the United States 1967)
- Commissioner of Internal Revenue v. Walter H. Mendel and Lillian Mendel, Walter H. Mendel and Lillian Mendel v. Commissioner of Internal Revenue (4th Cir. 1965)
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal Revenue (8th Cir. 1963)
- Mendel v. Commissioner (United States Tax Court 1963)
- Mathews v. Commissioner (United States Tax Court 1961)
- Charles Crowther and Ivy L. Crowther v. Commissioner of Internal Revenue (9th Cir. 1959)
- Harvey v. Commissioner (United States Tax Court 1959)
- Courtney v. Commissioner (United States Tax Court 1959)
- Cunningham v. Commissioner (United States Tax Court 1954)
- Hammond v. Commissioner (United States Tax Court 1953)
- Liljeberg v. Comm'r of Internal Revenue (D.C. Cir. 2018)
- Pappas v. Commissioner (United States Tax Court 1975)
- Henry G. Lewia and Katherine Lewia v. Commissioner of Internal Revenue (D.C. Cir. 1974)
- Kenneth D. England and Connie J. England v. United States (7th Cir. 1965)
- Le Towt v. Commissioner (United States Tax Court 1963)
- Calvin E. Wright, District Director of Internal Revenue v. Richard v. Hartsell, Marjorie Hartsell (9th Cir. 1962)
- Cunningham v. Commissioner (United States Tax Court 1954)
- Ney v. United States (8th Cir. 1948)
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
In September 1942 petitioner, a lawyer, left Atlanta, Georgia, where he and his family then lived, and came to Washington, D. C. He was employed in Washington by the Federal Works Agency and afterwards by the Office of Price Administration. In February 1943, as soon as he could find a place for his family to live, he brought them from Atlanta to the neighborhood of Washington. He now claims as deductions in respect to his 1943 income tax (1) the cost of his meals and lodging in Washington before he moved his family and (2) the cost of moving them.
Section 23(a) (1) (A) of the Internal Revenue Code, as amended, 56 Stat. 819, 26 U.S.C.A. Int.Rev.Code, § 23, allows deduction of “All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including * * * travelling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business * Section 23(a) (2) allows deduction of “all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income *
The Tax Court was clearly right in ruling against petitioner. A man’s living expenses while he is carrying on his business at his regular place of business are personal and not business expenses. This is true even though he maintains, as petitioner did at first, a place of abode so distant from his place of business that daily commuting is impossible. Com’r v. Flowers, 326 U.S. 465, 66 S.Ct. 250. Petitioner points out that Flowers maintained his remote establishment from choice whereas petitioner brought his family to Washington *386 as soon as he could. We think the difference immaterial. Petitioner neither maintained a place of abode in Atlanta, nor brought his family to Washington, in order to do the work which he was employed to do. Therefore the expenses which these arrangements caused were not incurred either (1) “in carrying on any trade or business” or (2) “for the production or collection of income.”
Affirmed.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.