- 8 -
at the Mississippi Supreme Court in Jackson are includable in
petitioners' income for 1990, 1991, and 1992. In addition, we must
decide whether any unreimbursed travel, lodging, and meal expenses
for petitioner's attendance in Jackson are deductible from
petitioners' income for the years in issue.
Petitioner asserts that his tax home was Oxford, Mississippi,
and therefore his travel to Jackson for court hearings was travel
"away from home". Alternatively, petitioner contends that even if
it is determined that his tax home was Jackson, he still can
exclude the travel reimbursement and deduct unreimbursed travel
expenses because he was required to reside in Oxford to fulfill his
duties as a Mississippi Supreme Court Justice. Respondent counters
that petitioner's tax home was Jackson, not Oxford, and that
Mississippi law did not require petitioner to reside in Oxford.
For the reasons that follow, we agree with respondent.
Gross income means all income from whatever source derived.
Sec. 61; sec. 1.61-1(a), Income Tax Regs.; see also Commissioner
v. Glenshaw Glass Co., 348 U.S. 426 (1955). Gross income does not
include the amount of reimbursed trade or business expenses of
employees that qualify under an accountable plan. Sec. 62; sec.
1.62-2(c)(2), (4), Income Tax Regs. An accountable plan is one in
which (1) the reimbursed expenses would otherwise be allowable as
a deduction to the employee under part VI of subchapter B of the
Internal Revenue Code (secs. 161-196), (2) the reimbursed expenses
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011