Memorandum Findings of Fact and Opinion
DAWSON, Judge:
The respondent determined deficiencies in petitioners' income tax for the taxable years 1957, 1958, and 1959, in the respective amounts of $466.20, $542.86, and $666.14. The only issue is whether expenditures allegedly incurred in connection with an experimental project of petitioner Charles H. Schafer are deductible as research and experimental expenses under section 174 of the Internal Revenue Code...
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.
