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BRASSFIELD v. COMMISSIONER

Docket No. 29708.

11 T.C.M. 582 (1952)

Robert Lee Brassfield v. Commissioner.

United States Tax Court.

Entered June 11, 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 in the amount of $167 in income tax for the calendar year 1947. By amended return filed after receiving notice of the above deficiency, petitioner computes an overpayment in the amount of $145. The deficiency results from respondent's disallowance of expenditures alleged to be with respect to travel, meals and lodging while away from home and allowable under section 23(a) (1) (A) of the...

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