122 T.C. No. 18
UNITED STATES TAX COURT
CHARLES A. BOYD AND DARBY A. HARVEY,
f.k.a. DARBY A. BOYD, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13229-01, 13230-01, Filed April 27, 2004.
13231-01, 13232-01,
13233-01, 13234-01,
13235-01, 13236-01,
13237-01, 13238-01.
Ps are shareholders in C, a trucking company
formed pursuant to sec. 1361, I.R.C. C compensates its
drivers at a rate of 25 to 32 cents per mile. C also
provides a per diem allowance of 9 cents per mile. Ps
deducted 80 percent of the per diem allowance paid to
the drivers.
1 Cases of the following petitioners are consolidated
herewith: Ralph E. and Lee Ann Bradbury, docket No. 13230-01;
Charles E. Harvey, docket No. 13231-01; Deborah G. Harvey, docket
No. 13232-01; Mark H. and Jackie Guffin, docket No. 13233-01;
Warren D. and Debra W. Garrison, docket No. 13234-01; Mark L. and
Jill G. Pryor, docket No. 13235-01; Diane M. Miller, docket No.
13236-01; Edward M. and Bonnie P. Harvey, docket No. 13237-01;
and James E. and Lynn B. Willbanks, docket No. 13238-01.
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