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POWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 3239.

94 F.2d 483 (1938)

POWELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 26, 1938.

Attorney(s) appearing for the Case

James O. Wynn, of New York City (Thomas G. Haight, of Jersey City, N. J., and Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., on the brief), for petitioner for review.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and Lucius A. Buck, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is a petition to review an order or decision of the Board of Tax Appeals. The Commissioner determined a deficiency of $8,882.12 in the petitioner's income tax return for the year 1930. In determining the deficiency, the Commissioner passed upon two questions: First, was the sum of $9,442.38, which the petitioner spent for traveling expenses, expended in connection with a trade or business regularly carried on by him? The Commissioner disallowed...

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