Cashman v. Commissioner
United States Tax Court
Held, an employee who reported his 1944 income on the "short form," electing to pay the tax imposed by Supplement T (section 400, I. R. C., et seq.), may not deduct union dues, work clothes expense, and streetcar fare to and from work, in computing his "adjusted gross income under section 22 (n), I. R. C.
1Opinion of the Court
Charles E. Cashman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Cashman v. Commissioner
Docket No. 12244
United States Tax Court
9 T.C. 761; 1947 U.S. Tax Ct. LEXIS 54;
October 27, 1947, Promulgated
Decision will be entered for the respondent.
Held, an employee who reported his 1944 income on the "short form," electing to pay the tax imposed by Supplement T (section 400, I. R. C., et seq.), may not deduct union dues, work clothes expense, and streetcar fare to and from work, in computing his "adjusted gross income under section 22 (n), I. R. C.
Charles E. Cashman, pro se.
Maurice S.…
2Cases cited2 opinions
- Drill v. CommissionerUnited States Tax Court · 1947
- Cashman v. CommissionerUnited States Tax Court · 1947