BURROWS v. COMMISSIONER

Docket No. 109374.

1 T.C.M. 959 (1943)

Waters F. Burrows v. Commissioner.

United States Tax Court.

Entered April 30, 1943.


Attorney(s) appearing for the Case

Richard J. Mackey, Esq., 1450 Broadway, New York City, for the petitioner. J. Marvin Kelley, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

This case involves a deficiency of $201.91 in income tax, determined by the Commissioner for the calendar year 1939. Two questions are presented: Was the petitioner entitled to deduct $200 for traveling expenses, and $155 for expenses of a bookkeeper. Other items disallowed are not put in issue.

The petitioner is and was during the taxable year a resident of the Town of Osprey, Florida. The record does not show where...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases