This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $5,405.19. In determining this deficiency the respondent made two adjustments to petitioner's net income as disclosed by his return for the year 1941. In a statement attached to the deficiency notice the respondent explains the adjustments as follows:
(a) The amount of $750.00 for alleged entertaining and traveling expenses claimed in your 1941 return does not constitute...
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.
