MAYER v. COMMISSIONER

Docket No. 26198.

10 T.C.M. 559 (1951)

Louis H. Mayer v. Commissioner.

United States Tax Court.

Entered June 13, 1951.


Attorney(s) appearing for the Case

E. A. Silbaugh, Esq., for the petitioner. Robert F. O'Malley, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $71.13 in petitioner's income tax for 1946. The dispute is concerning deductions for business expenses incurred in traveling away from home.

[The Facts]

Petitioner is a U. S. railway mail clerk, whose home is in Columbus, Ohio. His runs varied between Pittsburgh, Pennsylvania, and Cincinnati, Ohio. In the course of his necessary travel on the railroad and...

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