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Green v. Commissioner
United States Tax Court
74 T.C. 1229 (1980)
Facts
Margaret Green (plaintiff) had a rare blood type and sold her blood plasma as her primary source of income. Green traveled to Serologicals, Inc., of Pensacola 95 times in 1976, and in addition to the payment for her plasma, Green was given $5 per trip as a travel allowance. Green deducted the $475 she received in travel allowances on her income-tax return as business expenses. The Commissioner of Internal Revenue (the Commissioner) (defendant) disallowed the deductions, reasoning that Green’s travel allowances covered her commuting costs, which were nondeductible personal expenses. Green petitioned the United States Tax Court for a redetermination.
Rule of Law
Issue
Holding and Reasoning (Bruce, J.)
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