WebDuring 1976, petitioner John W. Green was an employee of Dillingham Land Corp. (Dillingham), a real estate development firm in Hawaii. He worked as an account … WebSep 15, 1980 · In 1976, petitioner made 95 trips to the lab, each a distance of 40 miles, a total of 3,800 miles. Given the reasonable allowance of 15 cents per business mile as set …
Self-Employment or Other Income? - Journal of …
Webare inherently personal expenditures. See, [pg. 91-2946]e.g., Green v. Commissioner, 74 TC 1229 (1980) (health insurance); Bakewell v. Commissioner, 23 TC 803, 805 (1955) … WebCommissioner 329 F.3d 1131 (2003) G Gray v. Darlington 82 U.S. (15 Wall.) 63, 21 L. Ed. 45 (1872) Green v. Commissioner 74 T.C. 1229 (1980) H Harrah's Club v. United States 81-1 USTC ¶ 9466, 1981 WL 15579 (1981) Haverly v. United States 513 F.2d 224 (1975), cert. denied 423 U.S. 912 (1975) Helvering v. Horst 311 U.S. 112 (1940) Helvering v. bath balms diy
GREEN v. COMMISSIONER 74 T.C. 1229 (1980) - Leagle
WebCommissioner, 74 T.C. 105, 109 (1980); 6 Curphey v. Commissioner, 73 T.C. 766, 776 (1980), on appeal (9th Cir., Nov. 24, 1980). Moreover, [**12] the number of hours of use alone does not necessarily determine whether an office qualifies as the taxpayer's principal place of business. The test is whether the office is the "focal" point of the ... WebJan 7, 2024 · Opinion. 154 T.C. No. 2 Docket No. 30020-15. 01-07-2024. CHARLES L. FROST, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Charles L. Frost, pro se. Gabriel Nuñez-Lafontaine, for respondent. PUGH, Judge. P, a self-employed insurance salesman and consultant, traveled between Oregon and Texas to service … WebThe regularity of activities and transactions and the production of income are important elements. Taxpayers do not need to make a profit to be in a trade or business as long as … bath bank login