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CARRANZA v. COMMISSIONER

Docket No. 15758.

11 T.C. 224 (1948)

VIRGINIA RUIZ CARRANZA (ZURI), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 31, 1948.

Attorney(s) appearing for the Case

Theodore Witkin, C. P. A., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency of $340.12 in petitioner's income tax for the year 1944. The deficiency is due to the disallowance by the Commissioner of $1,360.50 claimed as a deduction by petitioner for meals and lodging on her income tax return for 1944. The Commissioner explained his action in the deficiency notice as follows: "(a) It is held that the deduction claimed for traveling expense is not allowable...

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