The Commissioner has determined a deficiency of $322.14 in the income tax of petitioner for the year 1948. Petitioner contests only one of the adjustments made by respondent in the deficiency notice. Petitioner alleges error as follows:
Commissioner describes Korea as my post of duty and holds that expenses of $1540.00 incurred in Korea are not allowable as a deduction in computing net income.
FINDINGS OF FACT.
Petitioner and his wife filed a joint...
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.
