# Marino v. Commissioner > United States Board of Tax Appeals · December 31, 1926 · 5 B.T.A. 988 URL: https://www.frixlaw.com/law-library/cases/4600789 ## Case - **Full name:** EMILIO MARINO, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 31, 1926 - **Citations:** 5 B.T.A. 988; 1926 BTA LEXIS 2719 - **Precedential status:** Published - **Opinion:** Opinion - **Judges:** Sternhagen - **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/4600789 ## Opinion text EMILIO MARINO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Marino v. Commissioner Docket No. 7465. United States Board of Tax Appeals 5 B.T.A. 988 ; 1926 BTA LEXIS 2719 ; December 31, 1926 , Promulgated *2719 T. M. Mather, Esq., for the respondent. STERNHAGEN *988 STERNHAGEN: The petitioner was engaged as a salesman for selling certain goods to retail drug stores. His salary was $60 a week and this was his sole income. He claimed to have paid $30 a week to a chauffeur to drive him in a Ford automobile to his various customers, and these payments, together with oil, gas and repairs, amount to $1,786, which he deducted as an ordinary and necessary expense. The deduction was disallowed by the Commissioner, resulting in a deficiency for the year 1923 of $23.86. After hearing the petitioner's evidence, we are not convinced that the amount claimed was in fact sustained as an ordinary and necessary expense of the business, and, therefore, affirm the Commissioner's disallowance. Judgment will be entered for the Commissioner. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4600789. Public record. Not legal advice.