# Burgio v. Commissioner

> United States Board of Tax Appeals · April 21, 1926 · 4 B.T.A. 4

URL: https://www.frixlaw.com/law-library/cases/4497398

## Case

- **Full name:** APPEAL OF A. E. BURGIO.
- **Court:** United States Board of Tax Appeals
- **Decided:** April 21, 1926
- **Citations:** 4 B.T.A. 4; 1926 BTA LEXIS 2393
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Marquette, Green, Love, Mokris
- **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/4497398

## Opinion text

FINDINGS OE FACT.
The taxpayer is a resident of the City of New York. He was, during the year 1923, in the employ of A. Y. Victorius & Co., a corporation with its principal place of business at 370 Broadway, New York City. During a portion of such year he traveled as a salesman for this company, and, while so traveling, his expenses were advanced to him by his employer and by the employer charged to his account. The taxpayer was not in any way reimbursed for the amounts so expended. The advances made by the employer to the taxpayer monthly were as follows:
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June_ 253
September-¡_ 219
Sept. 27 to Oet. 5- 66
Total_ 785
The taxpayer paid during the year necessary traveling expenses in the sum of $785.
Order of no deficiency will be entered accordingly.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497398. Public record. Not legal advice.