DIAMOND v. COMMISSIONER

Docket No. 17024.

7 T.C.M. 774 (1948)

John H. Diamond v. Commissioner.

United States Tax Court.

Entered October 21, 1948.


Attorney(s) appearing for the Case

John W. Lapsley, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum, Findings of Fact and Opinion

This proceeding is for a redetermination of a deficiency in income tax for the year 1945 in the amount of $127.50.

The deficiency arises out of the disallowance of a deduction claimed by the petitioner in his 1945 income tax return for traveling expenses, including meals and lodging, totaling $688. The items making up this total are $176.40 for transportation fares to and from job, $183 for hotel room, and $328.60...

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