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THOMPSON v. COMMISSIONER

Docket No. 5868.

6 T.C. 285 (1946)

GEORGE F. THOMPSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 28, 1946.

Attorney(s) appearing for the Case

George F. Thompson, Esq., and Warner F. Thompson, Esq., for the petitioner.

Harold D. Thomas, Esq., for the respondent.

By this proceeding petitioner seeks a redetermination of a deficiency of $6,766.33 in his income tax for 1941.

The issues relate to the deductibility of expenses for travel, meals, and lodging; and the deductibility in the taxable year of a long term capital loss on account of certain bonds.

The parties filed a stipulation of facts; those facts hereinafter appearing which are not from the stipulation are from the evidence adduced at the hearing.

FINDINGS...

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