Sonenblick v. Commissioner
This text of 4 B.T.A. 986 (Sonenblick 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
[987]*987OPINION.
The evidence is not sufficient to warrant the deduction of $378 for sample carriers, $400 for models, $365 for entertaining customers, $190 for tips to porters and bell boys, $45 for telephone and telegraph, and $45 for busses and taxi fares. The amounts of $72 for laundry and $36 for valet represent personal expenses and therefore are not deductible. We are satisfied that the other amounts were expended as itemized above. They are therefore deductible under section 214 (a) (1) of the Revenue Act of 1921.
Order of redeterrrdnation will be entered on 10 days’ notice, under Rule 50.
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Cite This Page — Counsel Stack
4 B.T.A. 986, 1926 BTA LEXIS 2135, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sonenblick-v-commissioner-bta-1926.