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DENNING v. COMMISSIONER

Docket No. 54366.

14 T.C.M. 838 (1955)

T.C. Memo. 1955-210

Robert K. Denning and Opal M. Denning v. Commissioner.

United States Tax Court.

Filed July 26, 1955.

Attorney(s) appearing for the Case

William C. Myers, Jr., Esq., 917 West Daugherty, Webb City, Mo., for the petitioners. Merl B. Peek, Esq., and Claude R. Sanders, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency of $519.18 and a penalty under section 294 (d) (1) (A) of the Internal Revenue Code of 1939 of $9.60 for the year 1952.

The question for decision is whether the amounts of $1,239.14 and $359.60 are deductible from gross income as ordinary and necessary business expenses while away from home within the meaning of section 23...

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