Metropolitan area defined!

#3 10-04-2004, 03:55 PM

hk wrote:
- quote -

> "MTW" <mtwingcpa[at]yahoo.com> wrote:

> > 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?

www.ustaxcourt.gov.

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#2 10-02-2004, 11:08 AM

"MTW" <mtwingcpa[at]yahoo.com> wrote:

- quote -

> 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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#1 09-13-2004, 08:03 PM

Harlan Lunsford wrote:

- quote -

> 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

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09-11-2004, 03:04 AM

MTW wrote:

- quote -

> 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?

- quote -

> 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

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#-1 09-01-2004, 11:39 PM

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

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

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