Ney v. United States

JOHN E. MILLER, District Judge.

The plaintiff, Jerome M. Ney, filed his complaint herein on September 27, 1947, seeking to recover $4,823.40 individual income taxes for the years 1942, 1943, and 1944, upon the allegation that in his return covering said years’ income he failed to deduct $1,720 and $5,200 “as reasonable and necessary traveling expenses, including meals and lodging, while taxpayer was away from his home in pursuit of trade or business and due to failure to allow claim for refund, duly and timely filed with refence thereto.” That prior to 1942 and subsequently thereafter he…