Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners for the taxable year 1958 has been determined by the Commissioner in the amount of $1,176.61. The primary question here presented is whether respondent has erred in disallowing as business expense deductions certain traveling expense sought to be deducted under section 162, Internal Revenue Code of 1954, as trade or business expense. In the alternative, the...
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.
