HARVEY v. COMMISSIONER

Docket No. 67596.

32 T.C. 1368 (1959)

JOHN J. HARVEY AND IRMA P. HARVEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1959.


Attorney(s) appearing for the Case

A. Calder Mackay, Esq., and Charles J. Higson, Esq., for the petitioners.

Eugene F. Reardon, Esq., Leo K. O'Brien, Esq., and R. E. Maiden, Jr., Esq., for the respondent.


The respondent determined a deficiency in income tax for 1953 in the amount of $558.72. The petitioner received $2,315, at the rate of $7 per day, in addition to his regular compensation, from his employer, Douglas Aircraft Company, while he worked continuously at Edwards Air Force Base during the taxable year. The question is whether this sum is additional compensation for services and, therefore, income, or reimbursement for "traveling expenses while away from home" within...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases