LENS v. COMMISSIONER

Docket No. 33984.

12 T.C.M. 708 (1953)

Samuel W. Lens v. Commissioner.

United States Tax Court.

Entered June 22, 1953.


Attorney(s) appearing for the Case

Samuel W. Lens, pro se. Charles J. Hickey, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the calendar year 1947 in the amount of $585.36.

The issue involved is the amount which the petitioner is entitled to deduct for travel expenses, entertainment, and miscellaneous business expenses in the taxable year 1947.

Findings of Fact

The petitioner, an individual residing in Philadelphia, Pennsylvania, during the taxable year involved,...

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