United States Tax Court.
Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for the calendar years 1940 and 1941 of $1,052.06 and $2,061.91, respectively. The question in issue is whether the petitioner is entitled to deduct from gross income as an ordinary and necessary expense of carrying on a trade or business $2,600 used by the petitioner in each year...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
