Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $277.55 in petitioner's Federal income tax for the calendar year 1965. The sole issue is whether petitioner may deduct $862.76 of educational expenses as ordinary and necessary business expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner's legal residence was Euclid, Ohio, when he filed...
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.
