United States Tax Court.
Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $854. We must decide (1) whether operating expenses, including depreciation, of petitioner's airplane constitute ordinary and necessary employee business expenses, (2) whether expenses claimed for the cost of flying lessons are deductible...
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.
