Benson v. Commissioner

OPINION.

Smith, Judge:

The questions presented are whether the petitioner as an officer of the California Highway Patrol, is entitled to deduct from his gross income of 1940 $120.02 representing the cost of new items of uniform purchased during the-year and $52.50 paid for the cleaning of his uniform.

Section 23 (a) (1) of the Internal Revenue Code permits the deduction from gross income of “All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.” Subdivision (2) of the same section, added by section 121 of the Revenue Act of 1942.…