United States Board of Tax Appeals June 21, 1926, Docket No. 6152. (Goldbloom v. Commissioner)

lead-opinion

FINDINGS OP PACT.

The taxpayer is an individual residing in Pittsburgh, Pa., where he is employed as a traveling salesman by the American Trouser Co. During the taxable years his compensation was 5 per cent of his gross sales, from which he paid his own traveling expenses and cost of subsistence while engaged in selling the merchandise of his employer in the territory assigned to him.