DIETZ v. COMMISSIONER

Docket No. 30611.

11 T.C.M. 131 (1952)

Donald E. Dietz v. Commissioner.

United States Tax Court.

Entered February 13, 1952.


Attorney(s) appearing for the Case

Donald E. Dietz, pro se. Edward C. Adams, Esq., for the respondent.


Memorandum Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for 1947 in the amount of $121.79. The respondent has disallowed 20 per cent of automobile expense, or $194.70; 25 per cent of the expense deducted for meals and lodging while away from home, or $366; and $100 of deductions for gasoline and miscellaneous taxes, for which the petitioner deducted $142.

During 1947, the petitioner resided in Minneapolis. He filed...

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