# Scher v. Commissioner

> United States Board of Tax Appeals · October 26, 1925 · 2 B.T.A. 991

URL: https://www.frixlaw.com/law-library/cases/4490968

## Case

- **Full name:** APPEAL OF HARRY SCHER.
- **Court:** United States Board of Tax Appeals
- **Decided:** October 26, 1925
- **Citations:** 2 B.T.A. 991; 1925 BTA LEXIS 2200
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Trttssell, Ames, Smith, Littleton
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4490968

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490968. Public record. Not legal advice.