Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner determined a deficiency in the income tax of petitioners for the taxable year 1967 in the amount of $202.14. Although respondent has made other adjustments in petitioners' return, the only issue raised by the pleadings is whether he has erred in denying a deduction taken by petitioners for educational expenses paid by them during 1967.
Findings of Fact
The stipulated...
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.
