Bogue v. Commissioner
United States Tax Court
T.C. Memo 2011-164 (2011)
Relevant factsFree
Contractor Glenn Bogue (plaintiff) worked on five houses in 2005 and 2006, mostly in Pennsylvania but all within about 20 miles of his New Jersey home, spending months at each site before moving to the next. He deducted his vehicle, rental car, insurance, and toll expenses as business expenses, but the Commissioner (defendant) disallowed the deductions as nondeductible personal commuting costs, and Bogue petitioned the Tax Court for redetermination.
IssueFree
Whether the expenses of travel between a taxpayer's residence and workplace are deductible from the taxpayer's gross income.