LAKE v. COMMISSIONER

Docket No. 38473.

12 T.C.M. 520 (1953)

Sidney Lake v. Commissioner.

United States Tax Court.

Entered May 15, 1953.


Attorney(s) appearing for the Case

Henry R. Pacharz, C. P. A., 350 Fifth Avenue, New York, N. Y., for the petitioner. Joseph F. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $369.88 in the income tax of the petitioner for 1948. The only issue for decision is whether the petitioner is entitled to a deduction for travel expense representing board and lodging while away from New York in pursuit of his business as a musician.

Findings of Fact

The petitioner filed an individual return for 1948 with the collector of internal revenue for the...

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