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Leach v. Commissioner

12 T.C. 20, 1949 U.S. Tax Ct. LEXIS 299
CourtUnited States Tax Court
DecidedJanuary 17, 1949
DocketDocket No. 17734
StatusPublished
Cited by16 cases

This text of 12 T.C. 20 (Leach 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.

Bluebook
Leach v. Commissioner, 12 T.C. 20, 1949 U.S. Tax Ct. LEXIS 299 (tax 1949).

Opinion

OPINION.

Murdock, Jvdge\

The petitioner had no regular post of duty or place of regular employment during 1945 away from Florence which could be called his “home” or which he could be required to regard as his home for the purpose of section 23 (a) (1) (A). None of the places at which he had temporary employment during that year was his “home.” The expenses (lodging only) were unavoidable, reasonable, and necessary expenses while away from his “home” in pursuit of his trade. The Commissioner erred. Harry F. Schurer, 3 T. C. 544.

Decision will be entered for the petitioners.

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Leach v. Commissioner
12 T.C. 20 (U.S. Tax Court, 1949)

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Bluebook (online)
12 T.C. 20, 1949 U.S. Tax Ct. LEXIS 299, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leach-v-commissioner-tax-1949.