Keefe v. Commissioner

Harry Joseph Keefe v. Commissioner.

Keefe v. Commissioner

Docket No. 34060.

United States Tax Court

1953 Tax Ct. Memo LEXIS 98; 12 T.C.M. (CCH) 1133; T.C.M. (RIA) 53324;

October 6, 1953

Thomas H. Alcock, Esq., 135 South La Salle Street, Chicago, Ill., for the petitioner. John E. Owens, Esq., for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in the income of petitioner for the calendar year 1947 in the amount of $785.43.

The questions presented are:(1) Is the sum of $2,463.57, which the petitioner expended for meals and lodging in the year 1947, while in…