The respondent determined a deficiency in petitioner's income tax in the amount of $766.56 for the calendar year 1941.
Petitioner assigns error in the respondent's disallowance of a deduction of $1,419.65 claimed as an ordinary and necessary business expense and alleged by petitioner to represent compensation paid to petitioner's son during 1941 for services rendered pursuant to a written contract.
FINDINGS OF FACT.
Petitioner is an individual, whose...
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.
