Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in the income tax of petitioners for the year 1952 in the amount of $340.93.
The issues for our determination are: (1) Whether petitioner is entitled to deduct automobile expenses as "ordinary and necessary" business expenses under section 23(a) (1)(A) of the Internal Revenue Code of 1939; and (2) whether...
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.