Duncan v. Commissioner
United States Board of Tax Appeals
Evidence considered and held insufficient to overcome the respondent's determination as to the amounts properly deductible as expenses.
1Opinion of the Court
*1089OPINION.
Marquette:
The only question presented in this proceeding is whether the petitioner is entitled to deduct the full amount of his expenses as set forth in the findings of fact. The respondent has determined that only one-half the expenses are deductible.
The Revenue Act of 1921, in section 214 (a) (1), provides that there shall be allowed as deductions:
*1090All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * * traveling expenses (including the entire amount expended for meals and lodging) while away from home in the…
2Cited by34 opinions
- George Harvey James v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Barnhill v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Robert Rosenspan v. United StatesCourt of Appeals for the Second Circuit · 1971
- Hicks v. CommissionerUnited States Tax Court · 1966
- Coburn v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
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