United States Board of Tax Appeals April 21, 1927, Docket Nos. 4797, 4798. (Winger v. Commissioner)

lead-opinion

Sternhageen:

Deficiencies of $219.65 in the case of Maurice H. Winger and $247.58 in the case of P. E. Reeder, for the years 1920 and 1921. Respondent disallowed club dues and a proportionate part of the estimated cost of upkeep and depreciation of automobiles, as business expenses, and in the case of Maurice H. Winger also disallowed a deduction for 1921 of an alleged bad debt.