Article Title
Traveling Expenses to Temporary Job Sites Kohr v. United States Walraven v. Commissioner
Abstract
The issue addressed in this update is the current status of the deductibility of traveling expenses to temporary job sites. The analysis is a comparison of two recent cases: Kohr v. United States I and Walraven v. Commissioner.' Kohr involves the granting of a summary judgment in favor of the taxpayer from the District Court. In Walraven, the Eighth Circuit affirmed a Tax Court ruling in favor of the Commissioner of Internal Revenue. Both cases involve construction workers who maintained residences that were considerable distances from their employment. Both were employed at a nuclear power plant construction project, and both claimed a deduction for travel and/or living expenses incurred while away from their residences. In both cases, the taxpayers asserted that the deductions were valid because their jobs were of a temporary nature.
Recommended Citation
Ney, John
(1988)
"Traveling Expenses to Temporary Job Sites Kohr v. United States Walraven v. Commissioner,"
Akron Tax Journal: Vol. 5
, Article 12.
Available at:
https://ideaexchange.uakron.edu/akrontaxjournal/vol5/iss1/12