Case Name: Appeal of LELAND D. WEBB
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-03-16
Citations: 1 B.T.A. 759
Docket Number: Docket No. 1279
Parties: Appeal of LELAND D. WEBB.
Judges: Before Sternhagen and Tiiussell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 759–759

Head Matter:
Appeal of LELAND D. WEBB.
Docket No. 1279.
Submitted February 26, 1925;
decided March 16, 1925.
Léland D. Webb, the taxpayer, pro se.
Willis D. Nance, Esq., for the Commissioner.
Before Sternhagen and Tiiussell.

Opinion:
DECISION.
The loss of $1,225 on account of damage to automobile and household furniture should be allowed as a deduction, as a loss arising under section 214 (a) (6) of the Revenue Act of 1921.
The disallowance by the Commissioner of $175, transportation expenses of the taxpayer's wife from San Francisco, Calif., to Washington, D. C.. is approved, such expenses being personal and not deductible, whether or not taxpayer receives payment therefor.
The deficiency should be computed in accordance with the foregoing. Final decision will be settled on consent or on 10 days' notice, in accordance with Rule 50.