Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
Respondent determined a deficiency in the petitioners' income tax return for the taxable calendar year 1968 in the amount of $282.77.
Initially, there were two issues before the Court. The parties have settled one of them so that the only issue remaining is whether an education expense deduction of $900 which was claimed by the petitioners on their federal income tax return is allowable...
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.
