Lewis v. Commissioner
United States Tax Court
During 1971, petitioner was engaged in the business of marketing vacuum cleaner bags and accessories. Petitioner claimed various business expenses deductions under sec. 162, I.R.C. 1954. Petitioner also claimed various itemized deductions. Held: (1) Amounts of allowable advertising expenses, commission expenses, and auto expenses for local transportation are determined.
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During 1971, petitioner was engaged in the business of marketing vacuum cleaner bags and accessories. Petitioner claimed various business expenses deductions under sec. 162, I.R.C. 1954. Petitioner also claimed various itemized deductions. Held: (1) Amounts of allowable advertising expenses, commission expenses, and auto expenses for local transportation are determined. Sec. 162, I.R.C. 1954. (2) Petitioner is not entitled to deductions for travel and entertainment expenses because he has not satisfied the requirements of sec. 274, I.R.C. 1954. (3) Amounts of allowable itemized deductions are…
1Opinion of the Court
STEVEN LEWIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lewis v. Commissioner
Docket No. 3302-76
United States Tax Court
T.C. Memo 1983-741; 1983 Tax Ct. Memo LEXIS 51; 47 T.C.M. (CCH) 605; T.C.M. (RIA) 83741;
December 12, 1983.
During 1971, petitioner was engaged in the business of marketing vacuum cleaner bags and accessories. Petitioner claimed various business expenses deductions under sec. 162, I.R.C. 1954. Petitioner also claimed various itemized deductions.
Held: (1) Amounts of allowable advertising expenses, commission expenses, and auto expenses for local transportation are…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Bixby v. CommissionerUnited States Tax Court · 1972
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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