Case Name: Appeal of SAMUEL COOPER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-02-26
Citations: 1 B.T.A. 615
Docket Number: Docket No. 959
Parties: Appeal of SAMUEL COOPER.
Judges: Before GeaupneR, LaNsdou, Littleton, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 615–616

Head Matter:
Appeal of SAMUEL COOPER.
Docket No. 959.
Submitted January 28, 1925;
decided February 26, 1925.
Mr. Samuel Cooper, the taxpayer, pro se.
W. Franh Gibbs, Esq. (Nelson T. Hartson, Solicitor of Internal Eevenue) for the Commissioner.
Before GeaupneR, LaNsdou, Littleton, and Smith.

Opinion:
DECISION.
The Board holds that the evidence adduced is not sufficient to prove the taxpayer's right to deduct the amounts of $755 for entertaining customers; $177 for tips for bell boys and porters, and $135 for telephone and telegraph tolls. The amount of $125 paid for laundry and valet service represents personal expenses and therefore is not a legal deduction from taxable income. The remaining items are proven and are deductible. Final determination will be settled on consent or on ten days' notice, in accordance with Rule 50.