Memorandum Findings of Fact and Opinion
JOHNSTON, Commissioner:
The respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $589.54. The issue for decision is whether petitioner is entitled to deduct certain automobile expenses incurred in going to and from work as medical expenses under section 213 or as ordinary and necessary expenses incurred in carrying on a trade or business under section 162 or as ordinary and...
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.