CARDOZO v. COMMISSIONER

Docket No. 23871.

17 T.C. 3 (1951)

MANOEL CARDOZO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 9, 1951.


Attorney(s) appearing for the Case

Manoel Cardozo, pro se.

William M. Fay, Esq., for the respondent.


This proceeding involves a deficiency in income tax for the calendar year 1947 in the amount of $229.03.

The sole issue is whether petitioner is entitled to deduct expenditures incurred in 1947 for voluntary travel abroad to do research, as ordinary and necessary expenses under sections 23 (a) (1) (A) or 23 (a) (2) of the Internal Revenue Code. The respondent disallowed the claimed deduction on the ground that it was a nondeductible...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases