Case Name: H. H. Roberts, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-11-28
Citations: 9 B.T.A. 376
Docket Number: Docket No. 9579
Parties: H. H. Roberts, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Murdock and Siefkin.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 9
Pages: 376–377

Head Matter:
H. H. Roberts, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 9579.
Promulgated November 28, 1927.
H. H. Roberts pro se.
Thomas M. Wilkins, Esq., for the respondent.

Opinion:
OPINION.
MoRRis:
We are satisfied from the evidence that the petitioner is entitled to the deduction claimed as traveling expenses for 1920. It is apparent from the testimony that he expended at least the amount claimed during the year in soliciting orders. A mathematical computation will show that the total of the items of expense set out above amounts to more than the claimed deduction. In addition there were other expenses testified to which could not be determined as to their actual amount.
Judgment will- he entered for the petitioner.
Considered by Murdock and Siefkin.