Legal Opinion

Glogowski v. Commissioner

United States Tax Court

Decided November 27, 1967No. Docket No. 3001-65Unpublished

1Opinion of the Court

Nat Glogowski, Sr. v. Commissioner.

Glogowski v. Commissioner

Docket No. 3001-65.

United States Tax Court

T.C. Memo 1967-236; 1967 Tax Ct. Memo LEXIS 24; 26 T.C.M. (CCH) 1202; T.C.M. (RIA) 67236;

November 27, 1967

Clarence Steiner, for the petitioner. William L. McCulley, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in petitioner's income tax:

Year

Amount

1961

$838.80

1962

596.11

1963

755.95

The case presents two issues: (1) Whether certain expenses for travel, meals, and lodging incurred by petitioner in the above years are deductible…

2Cases cited19 opinions

  1. Commissioner v. WilcoxSupreme Court of the United States · 1946
  2. Commissioner v. StidgerSupreme Court of the United States · 1967
  3. Schurer v. CommissionerUnited States Tax Court · 1944
  4. Bixler v. CommissionerUnited States Board of Tax Appeals · 1927
  5. John J. Harvey and Irma P. Harvey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960

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