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LAUBACH v. COMMISSIONER

Docket No. 17986.

8 T.C.M. 105 (1949)

William & Martha Laubach v. Commissioner.

United States Tax Court.

Entered February 3, 1949.

Attorney(s) appearing for the Case

O. A. Fountain, Esq., Republic Bank Bldg., Dallas, Tex., for the petitioners. J. Marvin Kelley, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1944. Deficiency was determined in the amount of $595.11 and $95.22 interest. The only error assigned by the petition is the denial of deductions in the amount of $2,190. The question presented is whether that sum is allowable under section 23 (a) (1) (A) of the Internal Revenue Code1 as traveling expenses, including expense of meals and lodging...

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