Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in the petitioners' Federal income tax for 1967 in the amount of $544.60. The issue is whether petitioners are entitled to deduct travel and entertainment expenses in the amount of $1,945 as ordinary and necessary business expenses in the year 1967.
Findings of Fact
Some of the facts were stipulated and they are so found.
J. D. and Juanita...
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.
