Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $7,240.16 in the income tax due from petitioner in 1978 and a deficiency of $7,286.00 due in 1979. After concessions, the following issues remain for our decision: (1) whether petitioner may deduct $4,677.23 in 1978 and $3,515.77 in 1979 for a home-office; (2) whether petitioner may deduct $1,070.76 in 1978 and $704.30 in 1979 as telephone business expenses; (3...
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.
