Bell v. Commissioner
United States Tax Court
1. Under the facts, various deductions taken by petitioner from gross income in computing her business loss for 1945 approved. 2. Petitioner filed her return under section 400, I. R. C. She used an automobile in soliciting insurance business in her home city and its suburbs and in driving from her home to the market in the operation of her cafeteria.
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1. Under the facts, various deductions taken by petitioner from gross income in computing her business loss for 1945 approved. 2. Petitioner filed her return under section 400, I. R. C. She used an automobile in soliciting insurance business in her home city and its suburbs and in driving from her home to the market in the operation of her cafeteria. Held, the expense of the automobile operation is a deductible item in computing petitioner's adjusted gross income under the provisions of section 22 (n) (1), I. R. C.
1Opinion of the Court
OPINION.
Harlan, Judge:
Kespondent contends first that the petitioner has failed to establish her business loss for 1945 because she has produced no original documents showing receipts and disbursements by which the business loss may be established and also because she has failed to furnish an inventory of her restaurant supplies at the beginning and the end of the taxable year.
Petitioner herein was unable to produce at the trial the papers showing the separate items of receipts and disbursements which made up her six weeks operation of the cafeteria. She was also unable to introduce the…
2Cases cited4 opinions
- Waters v. CommissionerUnited States Tax Court · 1949
- Reiling v. Missouri Insurance Co.Missouri Court of Appeals · 1941
- Atlas Life Ins. Co. of Tulsa v. ForakerSupreme Court of Oklahoma · 1946
- Salmi v. New Era Life AssociationMichigan Supreme Court · 1936
3Cited by38 opinions
- Sharon v. CommissionerUnited States Tax Court · 1976
- Kershner v. CommissionerUnited States Tax Court · 1950
- Hand v. CommissionerUnited States Tax Court · 1951
- Ellison v. CommissionerUnited States Tax Court · 1970
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
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