United States Board of Tax Appeals November 9, 1925, Docket No. 4268. (Israel v. Commissioner)

lead-opinion

The taxpayer appeals from the determination of a deficiency of of $1,005.69 for the years 1921, 1922, and 1923, which arises from the Commissioner’s disallowance of alleged depreciation of furniture, fixtures and equipment, operating expenses of a passenger automobile, and traveling expenses.