Gray v. Commissioner , 6 B.T.A. 347 ( 1927 )

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

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W. H. Gray pro se.

Bruce A. Low, Esq., for the respondent.

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LOVE

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.

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

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.