SCHEFTEL v. COMMISSIONER

Docket No. 25818.

10 T.C.M. 1176 (1951)

Alexander Scheftel v. Commissioner.

United States Tax Court.

Entered December 17, 1951.


Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 74 Trinity Pl., New York 6, N. Y., for the petitioner. Thomas R. Charshee, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in the amount of $21,314.88 in petitioner's income tax liability for the taxable year ending December 31, 1945.

The following questions are presented:

(1) With respect to the expenses which the petitioner allegedly incurred on behalf of his employer, totaling $25,800, did the respondent err (a) in denying the petitioner's right to a claimed deduction for that portion of...

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