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 Rev. Rul. 56-25

1956-1 C.B. 152

Caution: Superseded by Rev. Rul. 75-380

Full Text

Rev. Rul. 56-25

The expenses incurred by an employee in using his automobile for commuting between his place of abode and his place of work (principal or regular post of duty or employment), regardless of the distance involved, represent nondeductible personal expenses within the purview of section 262 of the Internal Revenue Code of 1954, notwithstanding the fact that the automobile is also used to transport tools used by the employee in his work. The expenses so incurred in going to and from work were not increased by reason of the fact that the tools used by the employee in his work were also transported in the automobile. Thus, the entire amount of the expense is deemed to be commuting expense, no part thereof being allocable to the transporting of the tools. See Conrad P. Stephan et ux. v. Commissioner , Tax Court Memorandum Opinion, entered February 27, 1952. For the general and established principle that commuting expenses are not deductible, see section 39.23(a)-2(i) of Regulations 118, applicable to section 162 of the 1954 Code by virtue of Treasury Decision 6091, C.B. 1954-2, 47; S.M. 1048, C.B. No. 1, 101 (1919); I.T. 1184, C.B. I-1, 121 (1922); Rev. Rul. 54-497, C.B. 1954-2, 75, at page 81; and Rev. Rul. 55-555, C.B. 1955-2, 20.