Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax of $425.62 for the taxable year September 20, 1948 through December 31, 1948.
The only question for decision is whether the petitioner is entitled to a deduction from gross income under sections 126(a)(1)(A) and 126(c) of the Internal Revenue Code of 1939
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.