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MICHAEL v. COMMISSIONER

Docket No. 10943.

6 T.C.M. 43 (1947)

Earl C. Michael v. Commissioner.

United States Tax Court.

Entered January 22, 1947.

Attorney(s) appearing for the Case

Harry B. Kirkland, Esq., for the petitioner. L. R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

A deficiency was determined by the Commissioner in petitioner's income tax liability for the calendar year 1943 in the amount of $313.87.

The question presented pertains to the correctness of the disallowance as a deduction from taxable income of the amount of $1,356.06 for expenses allegedly incurred while traveling away from home in connection with a trade or business.

Findings of...

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