Brooks v. Commissioner
This text of 7 T.C.M. 635 (Brooks v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
*99 Expenses for room and board paid by petitioner while in Philadelphia, at which place she was employed in the Immigration and Naturalization Service, are not deductible as traveling expenses even though petitioner retained a residence in Washington, D.C., from which place her office had been transferred. Railroad expenses from Philadelphia to Washington and return were incurred for petitioner's personal convenience and likewise are not deductible as traveling expenses.
Memorandum Findings of Fact and Opinion
Deficiencies were determined against petitioner for the taxable years 1943, 1944, and 1945 in the respective amounts of $492.78, $452.13, and $475.37.
The question raised in this proceeding is whether the petitioner, a government employee, is entitled to deduct her expenses for room and board at her post of duty and official headquarters in Philadelphia, Pennsylvania, and, also, whether she is entitled to deduct her transportation expenses between Philadelphia and Washington where she maintained a home, or whether these expenses constitute personal living expenses and therefore*100 are not deductible.
Findings of Fact
The petitioner has been an employee of the Immigration and Naturalization Service of the United States Government since June 23, 1926.
On July 2, 1927, the petitioner married and set up a residence with her husband in an apartment at the Annapolis Hotel, Washington, D.C. The petitioner's husband is a contractor and builder with offices in the Woodward Building at 15th and H Streets, Northwest, Washington, D.C. During the period involved in this proceeding, he maintained his business in Washington, D.C., and his residence at the Annapolis Hotel, Washington, D.C.
On January 9, 1942, the petitioner received a copy of a "Notice to the Personnel of the Central Office" of the Immigration and Naturalization Service, Washington, D.C., stating in part as follows:
"Notice to the Personnel of the Central Office
"The Central Office of this Service will be moved to Philadelphia. It is expected that the move will be made during February. The precise date will be announced as soon as possible.
"It is confidently hoped that every employee, except those where circumstances make it actually impossible, will move with the office. This country is at*101 war and personal inconvenience and even hardship must be cheerfully accepted by everyone.
"You are aware of the Presidental Order on the Decentralization of Government Agencies to make room for those who must function in Washington during the war. * * *
* * *
"* * * Transportation for employees will be paid in accordance with standardized travel regulations and moving costs for their household goods will be paid by the Government * * * and each employee will be allowed a per diem of $5.00 in lieu of subsistence for each day not exceeding 15 days from the time of departure from Washington until such time as living accommodations are found. * * *"
On February 25, 1942, the Immigration and Naturalization Service, Washington, D.C., issued a "Notice to All Employees of the Central Office", stating in part as follows:
"Notice to All Employees of the Central Office
"1. As you were informed on January 9, 1942, transportation for employees moving from Washington, D.C. to Philadelphia, Pennsylvania, will be provided at the expense of the government, and a special per diem allowance will be granted at the rate of $5.00.
"5. a. * * *
"b. An employee who has no dependents*102 living with him, or an employee who does not move his dependents will be allowed per diem at the rate of $5.00 for 4 days.
"6. Employees will not be furnished individual transfer of official station letters as all transfers will be covered under a blanket order."
On February 26, 1942, the Immigration and Naturalization Service, Washington, D.C., issued a blanket order, stating in part as follows:
"February 26, 1942
"To the Officers and Employees of the Immigration and Naturalization Service Indicated on the Attached List
"This is to advise you that your headquarters are hereby changed from Washington, D.C., to Philadelphia, Pennsylvania.
"This change is being made for official reasons and not for your personal convenience. You will accordingly be allowed your necessary expenses of travel in connection therewith as indicated below:"
In March of 1942 the petitioner was employed in the office in Charge of the Certification Branch of the Immigration and Naturalization Service, Washington, D.C., which office was ordered to move to Philadelphia, Pennsylvania, on Monday, March 2, 1942. The petitioner had no control over the moving of the Immigration*103 and Naturalization Service to Philadelphia and, unless she went with her office to Philadelphia, she would have lost the position which she she with the said office since June 23, 1926.
The petitioner, who was transferred from Washington, D.C., to Philadelphia, Pennsylvania, pursuant to blanket order issued February 26, 1942, left Washington, D.C., on March 3, 1942, and reported to the office of the Immigration and Naturalization Service, Philadelphia, Pennsylvania, at 9:30 a.m. on March 4, 1942.
The United States Government paid the petitioner's transportation from Washington, D.C., to Philadelphia, Pennsylvania.
The Immigration and Naturalization Service of the United States Government maintained offices in the Franklin Trust Building, Philadelphia, Pennsylvania, from March 4, 1942, to April 1, 1948, when it was ordered to return to Washington, D.C.
During the period March, 1942, to April, 1948, the petitioner maintained a room at the Sylvania Hotel, Philadelphia, Pennsylvania. The petitioner paid the following amounts as rental to the Sylvania Hotel for use of her room:
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