Case: Alexander Krauss, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Krauss v. Commissioner
Decision Date: 1926-12-15
Docket Number: Docket No. 3611
Citation: 5 B.T.A. 799
Volume: 5
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Alexander Krauss, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 799–800

Head Matter:
Alexander Krauss, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 3611.
Promulgated December 15, 1926.
Alexander Krauss pro se.
A. H. Murray, Esq., for the respondent.

Opinion:
OPINION.
Murdock:
The petitioner undoubtedly had traveling expenses during the year 1923, and we are convinced that most of them would be proper deductions. But in only one instance has he given satisfactory evidence of an amount of money spent and of the p'urpose for which it was spent, and in that instance only can we decide that the determination of the Commissioner was incorrect. The petitioner is entitled to deduct $47.82 for railroad and Pullman fare for 3 trips from New Tork to Charlottesville, Va. Otherwise the determination of the Commissioner is approved.
Judgment will be entered after 15 days' notice, v/nder Rule 50.