Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1947 in the amount of $428.68.
The only issue for decision is whether the Commissioner erred in disallowing $1,054.56 claimed by petitioner as ordinary and necessary business expenses for 1947.
Findings of Fact
Petitioner is an individual now residing in Detroit, Michigan, but who formerly lived...
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.