United States Tax Court August 31, 1948, Docket No. 15758 (Carranza v. Commissioner)

lead-opinion

OPINION.

Black, Judge:

The Commissioner has determined a deficiency of $340.12 in petitioner’s income tax for the year 1944. The deficiency is due to the disallowance by the Commissioner of $1,360.50 claimed as a deduction by petitioner for meals and lodging on her income tax return for 1944.