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MOORE v. COMMISSIONER

Docket No. 26726.

10 T.C.M. 777 (1951)

John A. Moore v. Commissioner.

United States Tax Court.

Entered August 20, 1951.

Attorney(s) appearing for the Case

Harry W. Miller, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in income tax of $86 for 1947 is in controversy. The question is whether petitioner, having elected to take the standard deduction, may reduce gross income by the amount of expenses said to have been incurred by him in connection with his occupation as a salesman. Some of the facts have been stipulated.

Findings of Fact

The...

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