1 B.T.A. 882
United States Board of Tax Appeals
Decided March 25, 1925
United States Board of Tax Appeals · decided 1925-03-25
Traveling expenses actually incurred by a taxpayer are deductible in computing net income under the Revenue Act of 1921.
Good law ✅— No negative treatment on recordhow we know
Decided 1925-03-25
Cited by 10 later decisions — most recently November 1967
1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶1DECISION.
¶2The sum of $1,392 should be allowed as an expense incurred in connection with the trade or business of the taxpayer, as specifically provided in section 214 (a) (1) of the Revenue Act of 1921.
¶3The deficiency should be computed in accordance with the above. Final decision will be settled on consent or on seven days’ notice in accordance with Rule 50.