Deduction of Traveling Expenses by the Two-Worker Family -- An Inquiry into the Role of the Courts in Interpreting the Federal Tax Law

Authors

William D. Popkin, Indiana University Maurer School of LawFollow

Document Type

Article

Publication Date

1977

Publication Citation

55 Texas Law Review 645 (1977)

Abstract

Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits a deduction for business expenses, also to permit a two-worker family to deduct that part of their transportation costs and living expenses attributable to a second job. After tracing the current state of the law, he contends that the implicit assumption of the Code-that married taxpayers live together and constitute a single consumption unit-should allow deduction of some commuting costs and living expenses, much as a single taxpayer is allowed a deduction for transportation to and living expenses at a secondary place of business. Last, Professor Popkin argues that courts need not defer to the legislature before allowing the deduction.

Recommended Citation

Popkin, William D., "Deduction of Traveling Expenses by the Two-Worker Family -- An Inquiry into the Role of the Courts in Interpreting the Federal Tax Law" (1977). Articles by Maurer Faculty. 1049.
https://www.repository.law.indiana.edu/facpub/1049