Case Name: Appeal of HARRY SCHER
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-10-26
Citations: 2 B.T.A. 991
Docket Number: Docket No. 3492
Parties: Appeal of HARRY SCHER.
Judges: Before J ames, Littleton, Smith, and Trttssell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 2
Pages: 991–991

Head Matter:
Appeal of HARRY SCHER.
Docket No. 3492.
Submitted June 24, 1925.
Decided October 26, 1925.
Harry Scher pro se.
Arthur H. Murray, Esq., for the Commissioner.
Before J ames, Littleton, Smith, and Trttssell.

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.