[Memorandum Opinion]
DAWSON, Judge:
In these consolidated cases respondent determined deficiencies in petitioner's Federal income taxes for the years 1976 and 1977 in the amounts of $7,773.05 and $13,581.50, respectively.
Concessions have been made by the respondent. At issue is whether the petitioner is entitled to deduct under section 212(1) or (2)
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.
