Appeal of Scher

Board of Tax Appeals

Appeal of Scher

2 B.T.A. 991

CourtUnited States Board of Tax Appeals

DecidedOctober 26, 1925

DocketDocket No. 3492

StatusPublished

Cited by1 cases

This text of 2 B.T.A. 991 (Appeal of Scher) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Scher, 2 B.T.A. 991 (bta 1925).

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Opinion

This is an appeal from the determination of deficiencies in income tax for the calendar years 1919, 1920, and 1921, in the amounts, respectively, of $562.20, $178.40, and $92, arising from the disallowance by the Commissioner of deductions for alleged entertaining expenses in the amounts of $3,200 for the year 1919, $2,500 for the year 1920, and $1,800 for the year 1921. No credible evidence was introduced to prove that these expenditures were actually made for the purposes alleged.

FINDINGS OF FACT.

The taxpayer is a resident of New York City and an officer of the Manhattan Paper Co., Inc.

During a portion of each of the years involved he traveled for the corporation, paying his own expenses without reimbursement. In his income-tax returns he deducted, as alleged expenses of entertaining customers, $3,200 for the year 1919, $2,500 for the year 1920, and $1,800 for the year 1921.

DECISION.

The determination of the Commissioner is approved.

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This is an appeal from the determination of deficiencies in income tax for the calendar years 1919, 1920, and 1921, in the amounts, respectively, of $562.20, $178.40, and $92, arising from the disallowance by the Commissioner of deductions for alleged entertaining expenses in the amounts of $3,200 for the year 1919, $2,500 for the year 1920, and $1,800 for the year 1921. No credible evidence was introduced to prove that these expenditures were actually made for the purposes alleged.

FINDINGS OF FACT.

The taxpayer is a resident of New York City and an officer of the Manhattan Paper Co., Inc.

During a portion of each of the years involved he traveled for the corporation, paying his own expenses without reimbursement. In his income-tax returns he deducted, as alleged expenses of entertaining customers, $3,200 for the year 1919, $2,500 for the year 1920, and $1,800 for the year 1921.

DECISION.

The determination of the Commissioner is approved.

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2 B.T.A. 991, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-scher-bta-1925.

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