BARNHILL v. COMMISSIONER

Docket Nos. 37, 38.

3 T.C.M. 514 (1944)

Maurice Victor Barnhill and Nannie C. Barnhill v. Commissioner

United States Tax Court.

Entered May 31, 1944.


Attorney(s) appearing for the Case

W. H. Holderness, Esq., P. O. Box 569, Greensboro, N. C., for the petitioner. Edward M. Woolf, Esq. for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

This is a consolidated proceeding involving income tax deficiencies for the years 1939 and 1940 in the respective amounts of $113.24 and $164.49. The sole question in controversy is whether Maurice Victor Barnhill, whom we shall call "petitioner," is entitled to deduct traveling expenses, including the amount spent for meals and lodging, while away from his Rocky Mount, N. C. residence. Another adjustment...

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