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October 27, 1928


JAMA. 1928;91(17):1290. doi:10.1001/jama.1928.02700170054017

Traveling expenses incurred by physicians in attending meetings of medical associations are deductible in the computation of their federal income taxes. The Commissioner of Internal Revenue has erred in denying the deductibility of such expenses. The Board of Tax Appeals made this decision, October 2, in passing on the appeal of Dr. Cecil M. Jack of Decatur, Ill.1 The decision becomes final at the expiration of six months from its promulgation unless an appeal is taken to the courts before that time. The commissioner did not appeal, however, when the Board of Tax Appeals rendered similar decisions against him in favor of ministers2 and of chemists,3 in cases identical in every essential circumstance with the present case. In those decisions the commissioner officially acquiesced, without waiting for six months to expire, and there seems to be no reason why he should follow a different course now. Acquiescence

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