Court Opinion

ID: 9453099
Source: CourtListenerOpinion
Date Created: 2023-08-04 18:02:14.741391+00
Date Added: 2024-06-11T17:33:30.452651
License: Public Domain

FAIRCHILD, Circuit Judge
(concurring in part, dissenting in part).
The tax court did not make findings whether or not it was necessary for petitioner to have the 200 pound assortment of tools on the job, whether or not it was necessary to transport them daily, because of inadequacy of storage facilities, nor whether or not petitioner would have used his car but for the need to transport tools.1 The tax court considered all these factual issues immaterial, because it deemed the expense was nondeductible commuting expense even if all such issues were decided in favor of petitioner. The commissioner concedes this is an erroneous view.
I concur with the majority in rejecting the view of the tax court and remanding the matter for further proceedings. I would, however, attempt to state a principle for the tax court to follow in making its determination on remand, assuming that it finds as a fact the necessity of transporting the tools by car to and from the job sites.
The majority indicates that some portion of the expense attributable to driving to and from work can be “allocated” to the business purpose (necessary transportation of tools) and the balance “allocated” to the personal purpose (transportation of petitioner), the former portion being deductible. Upon what reasonable basis can portions of the expense of such indivisible trips be “allocated” to the two purposes being served at the same time and on each trip? None has been suggested, and such seemingly logical possibilities as allocation according to the relative weight of petitioner and his tools seem unimpressive.
The commissioner’s view and the view of the second circuit each requires a determination whether a taxpayer would have used his car for travel to and from work but for the necessity of carrying tools. Such inquiry in all but the rarest cases will necessarily be speculative, and into a subjective area. Where it is determined that the taxpayer would have used less expensive means of transportation but for his need to carry equipment, I see no logical reason for permitting him to deduct the entire expense, because he would have spent part of it for his personal, commuter purposes anyway. Where less expensive means were adequate and available, I would give the taxpayer the benefit of the doubt and as*43sume he would have used them, but allow him to deduct only the difference.
I suggest the following phrasing of the principle:
A taxpayer who is reasonably required, because of the need- for transporting tools or other equipment to and from his work, to use means of transportation which are more expensive than other available and reasonably adequate means of personal transportation, may deduct the difference between the expense incurred for transportation by the means actually used and the expense he would have incurred if he had used the less expensive means of transportation.

. The tax court did find that public transportation was available for commuting to some of the job sites.