Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in the amount of $332 and $74 in petitioner's Federal income tax for 1974 and 1975, respectively. As a result of certain concessions by petitioner, the only issues remaining for decision are:
1. Whether petitioner is entitled to deduct in 1974, as employee 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.
