Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $986.74. The only issue for decision is whether Henry G. Lewia, hereinafter referred to as petitioner, is entitled to deduct all or any part of the amount of $4,289 claimed by him as business expenses.
All of the facts have been stipulated and are found accordingly.
Henry G. Lewia and Katherine Lewia,...
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.
