United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies of $2,313.48 and $1,608.27 in petitioner's Federal income taxes for 1974 and 1975, respectively. Other issues having been conceded, the sole issue remaining for determination in each tax year is whether petitioner is entitled to deduct 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.
