AUERBACHER v. COMMISSIONER

Docket No. 51196.

15 T.C.M. 1147 (1956)

T.C. Memo. 1956-218

William and Jeanne Auerbacher v. Commissioner.

United States Tax Court.

Filed September 27, 1956.


Attorney(s) appearing for the Case

Joseph Shefner, Esq., for the petitioners. Fayette G. Taylor, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of the petitioners for the year 1949 in the amount of $1,013.42. The questions presented relate to the action of the respondent in disallowing deductions claimed by petitioners on their income tax returns for the year 1949 in the amount of $350 claimed as travel expenses incurred by petitioner Jeanne Auerbacher in excess of the amount reimbursed therefor...

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