The opinion
W. H. GRAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Gray v. Commissioner
Docket No. 4552.
United States Board of Tax Appeals
6 B.T.A. 347 ; 1927 BTA LEXIS 3538 ;
February 28, 1927 , Promulgated
*3538 W. H. Gray pro se.
Bruce A. Low, Esq., for the respondent.
LOVE
*347 LOVE: This is a proceeding for the redetermination of a deficiency of $1,413.86 in income tax for the year 1919. The deficiency arose from the disallowance by the Commissioner, as a deduction, of the sum of $7,840.96, claimed by the petitioner as business expenses.
FINDINGS OF FACT.
In 1919 the petitioner resided at Houston, Tex., and was engaged in the practice of law and also in the oil business, owning properties in Texas and Oklahoma. In addition, he was an officer of several oil companies. In attending to his several business interests, he spent various sums as traveling expenses.
*348 He kept no detailed expense account, amounts being charged by his bookkeeper to expenses as directed by petitioner. Canceled checks for various expenditures were offered in evidence. The expenditures proved by the petitioner were as follows: Surety bond premium $10.00
Abstract of records 40.10
Salaries and expenses of employees 86.27
Office supplies and expenses of employees 57.20
Lease royalties 209.00
Attorney fees and court costs 74.25
Telephone and telegraph 93.69
Office rent 140.00
Interest 7.81
Railroad and Pullman fare 745.06
Contribution to Y.M.C.A. at Tulsa 25.00
Contribution to Tulsa Humane Society 25.00
Miscellaneous expenditures 4,814.51
*3539 The evidence was insufficient to show that the following items should be allowed as deductions: Miscellaneous expenditures $4,814.51
Tulsa Humane Society 25.00
Lease royalties 209.00
Abstract of records 40.10
Attorney fees and court costs 74.25
We find the remaining items in the above list, amounting to $1,165.03, are proper deductions from income.
Judgment will be entered on 15 days' notice, under Rule 50.