The respondent determined a deficiency in the petitioner's income tax for the taxable year ended December 31, 1966, in the amount of $82.39. Some of the issues raised by the deficiency notice have been conceded, leaving for our consideration two questions: (a) Whether amounts paid for haircuts by the petitioner are deductible as an ordinary and necessary business expense of a soldier in the U.S. Army...
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.