Case: J. R. Perryman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Perryman v. Commissioner
Decision Date: 1927-02-26
Docket Number: Docket Nos. 2735, 6301
Citation: 6 B.T.A. 311
Volume: 6
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: J. R. Perryman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 311–312

Head Matter:
J. R. Perryman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket Nos. 2735, 6301.
Promulgated February 26, 1927.
J. B. Perryman pro se.
Bruce A. Low, Esq., for the respondent.

Opinion:
OPINION.
Marquette:
The Commissioner refused to allow the petitioner to deduct the items- in controversy from his gross income for the years 1922 and 1923, for the reason that the expenditures were not properly substantiated. At the hearing the petitioner produced evidence to show that the amounts set forth were drawn by him by check or draft in the years 1922 and 1923; that they were charged to his expense account on the books of his employers, and that they were expended by him in the legitimate and necessary conduct of his employment. We are of the opinion that he is entitled to the deductions claimed.
Judgment will J>e entered for the 'petitioner.