Squier v. Commissioner

J. BENTLEY SQUIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Squier v. Commissioner

Docket No. 12078.

United States Board of Tax Appeals

13 B.T.A. 1223; 1928 BTA LEXIS 3087;

October 25, 1928, Promulgated

Ordinary and necessary business expenses determined and allowed as deductions.

Meyer Bernstein, Esq., for the petitioner.

Bruce A. Low, Esq., and G. S. Herr, Esq., for the respondent.

MILLIKEN

Petitioner asks a redetermination of a deficiency of $5,736.20 in income tax for the year 1921, and as grounds therefor alleges that the respondent erred in (1) disallowance of the sum of…