BELL OLDSMOBILE, INC. v. COMMISSIONER

Docket No. 85928.

22 T.C.M. 330 (1963)

T.C. Memo. 1963-76

Bell Oldsmobile, Inc. v. Commissioner.

United States Tax Court.

Filed March 15, 1963.


Attorney(s) appearing for the Case

Paul T. Smith, Esq., 209 Washington St., Boston, Mass., and Manuel Katz, Esq., for the petitioner. John R. Berman, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioner in the amounts of $36,680.59 and $10,118.57 for 1956 and 1957, respectively. The principal adjustments responsible for these deficiencies are no longer in dispute. There remains in controversy a single issue whether in the circumstances of this case the unexpended portions of travel and entertainment allowances, paid by petitioner during these years...

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