Taxing Lessons Case Summaries

Case — Location of Tax Home and Deductibility of Travel Expenses

THE QUESTION Can expenses incurred while away from home be deducted when an employee accepts a change in job location without knowing how long the job at that location will last or where the next location will be? THE DISPUTE Taxpayer Says:  Vehicle, meals and transportation expenses are deductible because they were incurred while away from home in the pursuit of…

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Taxing Lessons Case Summaries

Case — Charitable Contribution Deduction

THE QUESTION Can an attorney take a tax deduction for case materials donated to a charity? THE DISPUTE Taxpayer Says:  Case files relating to the Oklahoma City bombing that were donated to the University of Texas are eligible for a charitable contribution deduction. Internal Revenue Service Says:  The case files did not belong to the taxpayer (an attorney), making the gift invalid and the deduction not…

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