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JACOBSON v. COMMISSIONER

Docket No. 4189.

6 T.C. 1048 (1946)

LEWIS F. JACOBSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 10, 1946.

Attorney(s) appearing for the Case

Sidney C. Nierman, Esq., for the petitioner.

David F. Long, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioner's income tax for the years 1938, 1939, and 1940, respectively, of $842.99, $708.19, and $2,416.79. The petitioner contests parts of these deficiencies by the following assignments of error:

(a) The Commissioner erred in failing to allow automobile and entertainment expenses in connection with his practice of law, aggregating $597.97 for 1938, $793.34 for 1939 and ...

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