The opinion
APPEAL OF DAVID SONENBLICK.
Sonenblick v. Commissioner
Docket No. 3665.
United States Board of Tax Appeals
4 B.T.A. 986 ; 1926 BTA LEXIS 2135 ;
September 23, 1926 , Decided
*2135 David Sonenblick pro se.
F. O. Graves, Esq., for the Commissioner.
MORRIS
*986 This is an appeal from the determination of a deficiency in income tax in the amount of $256.93 for the calendar year 1923. The error alleged is the failure of the Commissioner to allow a deduction of $5,904 claimed to represent traveling expenses.
FINDINGS OF FACT.
The taxpayer is an individual residing in New York City. During 1923 he was employed as a traveling salesman on a straight commission basis. During the year he spent 252 days on the road, during *987 which he incurred and paid expenses which he itemized as follows: Railroad fares $915
Pullman fares 195
Excess baggage charges 610
Hotels 1,260
Meals 1,135
Sample carriers 378
Models 400
Baggage transfer 258
Entertaining customers 365
Tips to porters and bellboys 190
Telephone and telegraph 45
Laundry 72
Valet 36
Busses and taxi fares 45
Total 5,904
The total amount of commissions earned by him during 1923 was $7,400
OPINION.
MORRIS: The evidence is not sufficient to warrant the deduction of $378 for sample carriers, $400 for models, $365 for entertaining *2136 customers, $190 for tips to porters and bell boys, $45 for telephone and telegraph, and $45 for busses and taxi fares. The amounts of $72 for laundry and $36 for valet represent personal expenses and therefore are not deductible. We are satisfied that the other amounts were expended as itemized above. They are therefore deductible under section 214(a)(1) of the Revenue Act of 1921.
Order of redetermination will be entered on 10 days' notice, under Rule 50.