Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax of petitioner for the year 1959 in the amount of $4,400.48. The sole question for decision is whether the respondent erred in disallowing as a business expense deduction part of the amount of $13,443.56 claimed by petitioner in his 1959 return for traveling, entertainment and other business expenses.
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.