TIETJENS, Judge:
The Commissioner determined a deficiency in the Federal income tax of petitioners' for taxable year 1966 in the amount of $309.31. The only issue for decision is whether petitioners are entitled to a deduction for law school expenses of Burke Bradley as ordinary and necessary business expenses under section 162(a), I.R.C. 1954.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation...
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.
