Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for 1968 in the amount of $257.27. Concessions having been made, the only issue for decision is whether expenses totalling $770.20 incurred by the petitioner in 1968 in attending Georgetown University Law Center are deductible as ordinary and necessary business expenses under section 162(a).
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.
