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MITTENTHAL v. COMMISSIONER

Docket No. 110791.

1 T.C.M. 156 (1942)

Milton Mittenthal v. Commissioner.

United States Tax Court.

Entered November 30, 1942.

Attorney(s) appearing for the Case

Elorion Plante, C. P. A., 1407 Washington Blvd. Bldg., Detroit, Mich., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1940 of $272.12. This deficiency is due to one adjustment which the Commissioner made in the income tax return filed by petitioner for that year. This adjustment was as follows:

  Unallowable Deduction and
    Additional Income:

  (a) Commissions (traveling
       expenses).....................    $3,742.95

The...

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