SANFORD v. COMMISSIONER

Docket No. 5578-66.

50 T.C. 823 (1968)

WILLIAM F. SANFORD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 9, 1968.


Attorney(s) appearing for the Case

Gabriel T. Pap, for the petitioner.

John K. Antholis and Powell W. Holly, Jr., for the respondent.


The Commissioner determined a deficiency in petitioner's income tax for the year 1963 of $2,753.12. Petitioner disputes in this proceeding only the adjustment made by the Commissioner disallowing a deduction for certain entertainment expenses allegedly incurred by petitioner in 1963 and not reimbursed by his employer. Petitioner's nonreimbursed expenses were recorded in a desk calendar or "diary" which purported to list certain information relating to each expenditure claimed...

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