Perryman v. Commissioner
This text of 6 B.T.A. 311 (Perryman v. Commissioner) 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.
Opinion
[312]*312OPINION.
The Commissioner refused to allow the petitioner to deduct the items- in controversy from his gross income for the years 1922 and 1923, for the reason that the expenditures were not properly substantiated. At the hearing the petitioner produced evidence to show that the amounts set forth were drawn by him by check or draft in the years 1922 and 1923; that they were charged to his expense account on the books of his employers, and that they were expended by him in the legitimate and necessary conduct of his employment. We are of the opinion that he is entitled to the deductions claimed.
Judgment will J>e entered for the 'petitioner.
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Cite This Page — Counsel Stack
6 B.T.A. 311, 1927 BTA LEXIS 3541, Counsel Stack Legal Research, https://law.counselstack.com/opinion/perryman-v-commissioner-bta-1927.