Amoroso v. Commissioner

Silvio Amoroso v. Commissioner.

Amoroso v. Commissioner

Docket No. 22573.

United States Tax Court

1951 Tax Ct. Memo LEXIS 311; 10 T.C.M. (CCH) 186; T.C.M. (RIA) 51058;

March 1, 1951

Sumner W. Elton, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent.

RAUM

RAUM, Judge: The respondent determined a deficiency in the income tax of petitioner for the calendar year 1945 in the amount of $1,655.27. The sole question is whether the petitioner has sustained his burden of proving that his deductions for business expenses, properly allowable under the provisions of Section 23(a) of the Internal…