Respondent determined a deficiency in income tax for 1944 of $1,008.39. The amount in controversy is approximately $734. Certain adjustments are not contested, additional tax having been paid. The sole issue is whether payments made during the taxable year are deductible under section 23, Internal Revenue Code. Some of the facts were stipulated.
FINDINGS OF FACT.
The stipulated facts are hereby found accordingly.
Petitioners, husband and wife, residents...
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.
