Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $1,376.00 in petitioners' 1978 Federal income tax.
After concessions, the sole issue for decision is whether petitioners are entitled to deduct "approximately" $3,000 of travel expenses. The exact amount of claimed travel expenses is not contained in the record of the case.
Findings of Fact
Some of the facts have been stipulated and are so...
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.