Ast v. Commissioner

Board of Tax Appeals

Ast v. Commissioner

9 B.T.A. 694, 1927 BTA LEXIS 2525

CourtUnited States Board of Tax Appeals

DecidedDecember 20, 1927

DocketDocket No. 7168.

StatusPublished

Cited by1 cases

This text of 9 B.T.A. 694 (Ast v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ast v. Commissioner, 9 B.T.A. 694, 1927 BTA LEXIS 2525 (bta 1927).

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Opinion

[695]*695OPINION.

Lansdon :

Petitioner claims that there should be deducted from his gross income, as ordinary and necessary business expenses, 60 to 70 per cent of the items of automobile expenses, hereinbefore set forth. The respondent has allowed a deduction of approximately 45 per cent. While there seems to be no doubt that the automobile was used to some unknown extent in connection with the business, it was also used to a large extent for personal purposes. Expense incurred by petitioner in going between his residence and place of business is not an ordinary and necessary business expense. Frank H. Sullivan, 1 B. T. A. 93; Charles H. Sachs, 6 B. T. A. 68. The evidence does not establish that the portion of the expense to be allocated to the business is more than the amounts allowed as deductions by the respondent.

It does not appear that petitioner’s compensation was fixed by the firm with a view of requiring him to maintain this automobile for the use of the business. Franklin M. Magill, 4 B. T. A. 272; Arthur B. Chivers, 4 B. T. A. 1083; Maurice H. Winger, 6 B. T. A. 945.

Judgment will be entered for the resfondeni on 15 days' notice, under Rule 50.

Considered by SteRNHagen, Geeen, and Aeundell.

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[695]*695OPINION.

Lansdon :

Petitioner claims that there should be deducted from his gross income, as ordinary and necessary business expenses, 60 to 70 per cent of the items of automobile expenses, hereinbefore set forth. The respondent has allowed a deduction of approximately 45 per cent. While there seems to be no doubt that the automobile was used to some unknown extent in connection with the business, it was also used to a large extent for personal purposes. Expense incurred by petitioner in going between his residence and place of business is not an ordinary and necessary business expense. Frank H. Sullivan, 1 B. T. A. 93; Charles H. Sachs, 6 B. T. A. 68. The evidence does not establish that the portion of the expense to be allocated to the business is more than the amounts allowed as deductions by the respondent.

It does not appear that petitioner’s compensation was fixed by the firm with a view of requiring him to maintain this automobile for the use of the business. Franklin M. Magill, 4 B. T. A. 272; Arthur B. Chivers, 4 B. T. A. 1083; Maurice H. Winger, 6 B. T. A. 945.

Judgment will be entered for the resfondeni on 15 days' notice, under Rule 50.

Considered by SteRNHagen, Geeen, and Aeundell.

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9 B.T.A. 694, 1927 BTA LEXIS 2525, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ast-v-commissioner-bta-1927.

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