Memorandum Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in the petitioner's income tax for the year 1943 in the amount of $158.59. This deficiency arose because of the Commissioner's disallowance of a deduction for business expense of $646.50 claimed by the petitioner as "traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of trade or business." The question before us pertains...
Let's get started
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.
