McFARLIN v. COMMISSIONER

Docket No. 106526.

1 T.C.M. 703 (1943)

Carl McFarlin v. Commissioner.

United States Tax Court.

Entered March 1, 1943.


Attorney(s) appearing for the Case

John S. Glenn, C. P. A., American Nat'l Bank Bldg., Nashville, Tenn., and William Waller, Esq., for the petitioner. John R. Stivers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This case involves a determination of a deficiency in petitioner's income tax liability for the year 1938 in the amount of $12,966.65.

The petitioner contends that the respondent erred in such determination with respect to three separate items:

1. The disallowance of a deduction of traveling and entertainment expense of $900, and automobile expense of $900.

2. The addition to petitioner's taxable income...

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