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BRASSFIELD v. COMMISSIONER

Docket No. 27608.

11 T.C.M. 581 (1952)

Willie A. Brassfield v. Commissioner.

United States Tax Court.

Entered June 10, 1952.

Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioner. W. B. Riley, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

Respondent has determined a deficiency of $43 in income tax for the calendar year 1947. Petitioner, by an amended return, computes an alleged overpayment in the sum of $182, for which he asks a refund. The deficiency arises through respondent's action in disallowing deductions taken by the petitioner as representing cost of travel, meals and lodging. The correctness of respondent's action in this disallowance is the issue...

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