FORD v. COMMISSIONER

Docket No. 47416.

13 T.C.M. 1083 (1954)

T. C. Memo. 1954-209

Herman C. Ford and Nellie Ford v. Commissioner.

United States Tax Court.

Filed November 30, 1954.


Attorney(s) appearing for the Case

Arnold Schlossberg, Esq., for the petitioners. A. Russell Beazley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for 1949 and 1950 in the amounts of $315.60 and $304.34, respectively. Some of the Commissioner's adjustments are not contested. The only question for decision is whether certain expenditures of the petitioner, Herman C. Ford, are deductible as traveling expenses while away from home in the pursuit of business under section 23(a)(1)(A) of the Internal...

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