Metropolitan area defined!


M

MTW

Hot off the internet, the Tax Court upheld a taxpayer's
definition of "metropolitan area" for the purpose of
deductible travel expenses as a radius of 35 miles from his
home. The court rejected IRS claims that the area should be
a radius of 80 miles, or an area that corresponds in some
way to Census Bureau "metropolitan" or "economic" areas.

Note, however, that this is a "summary" case and therefore
may not be cited as precedent: Wheir vs. Commissioner, TC
Summary 2004-117.

MTW
 
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H

Harlan Lunsford

MTW said:
Hot off the internet, the Tax Court upheld a taxpayer's
definition of "metropolitan area" for the purpose of
deductible travel expenses as a radius of 35 miles from his
home. The court rejected IRS claims that the area should be
a radius of 80 miles, or an area that corresponds in some
way to Census Bureau "metropolitan" or "economic" areas.
Bravo, bravo! that's the figure I always have used.
Reckon it has something to do with moving expenses?
Note, however, that this is a "summary" case and therefore
may not be cited as precedent: Wheir vs. Commissioner, TC
Summary 2004-117.
Oh darn~

ChEAr$,
Harlan Lunsford
 
M

MTW

Harlan said:
Bravo, bravo! that's the figure I always have used.
Reckon it has something to do with moving expenses?
I'd reckon so. <g>

Actually, wasn't 35 miles the "old" moving expense rule; 50
miles is the current rule. I'd didn't pay close attention to
the exact years that were covered by this case, so I don't
know whether there was a direct correlation on that point.
In any event, I don't recall that a tie to the moving
expense criteria was SPECIFICALLY mentioned as a rationale
in the case.

Personally, I'd feel more comfortable using the 50 mile
number (since, after all, the case in question can't be
cited as precedent).

MTW
 
H

hk

MTW said:
Hot off the internet, the Tax Court upheld a taxpayer's
definition of "metropolitan area" for the purpose of
deductible travel expenses as a radius of 35 miles from his
home. The court rejected IRS claims that the area should be
a radius of 80 miles, or an area that corresponds in some
way to Census Bureau "metropolitan" or "economic" areas.

Note, however, that this is a "summary" case and therefore
may not be cited as precedent: Wheir vs. Commissioner, TC
Summary 2004-117.
Hi, where on the internet can I find this case, please?

Thanks.
 
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