Taxpayer who traveled a great deal but slept at home and who sought to deduct cost of his meals on road did not qualify as one entitled to deduction under “overnight rule” simply because length of trip tired him and he stopped by side of road for brief catnap. Barry v. C. I. R., 435 F.2d 1290, (C.A.1, 1970).
Petitioner was not entitled to proceed in forma pauperis because his petition for writ of mandamus in civil action for damages of two dollars in illegal taxes was frivolous. In re Whitaker, 115 S.Ct. 2 (1994).
Happy Tax Day!
In honor of this lovely occasion, I wanted to reflect on a couple previous posts I wrote under the topic of taxes which you may find interesting. Enjoy!
- Tax Deductions for Blogging? Not So Fast – Blogging (or “blawgging” as in my case) can be a fun hobby or even a full-time career for some, but the burden remains on the taxpayer to show how it is really a trade or business as the IRS uses various factors to analyze such a claim.
- GUIDE: How New IRS Tipping Rule Impacts Restaurants, Waitstaff & You! – This is an important read for anyone who eats and tips at a restaurant, as you may be surprised to find out that the “tip” (service charge) you paid on your bill might never go to the waitstaff… and that is legal.
Disclosure of Material Connection: Some of the links in the post above are “affiliate links.” This means if you click on the link and purchase the item, I will receive an affiliate commission.