Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated January 9, 1981, respondent determined a deficiency of $3,276 in petitioner's Federal income tax for his 1973 taxable year. After concessions, the sole issue for decision is whether certain country club dues paid by petitioner in 1976 are deductible under section 162(a), I.R.C. 1954, as ordinary and necessary business expenses.
Findings of Fact
Some of the...
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.
