Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $609.22 in the petitioner's Federal income tax for 1980. The issue for decision is whether the petitioner has proved that she used her automobile in her business to the extent claimed by her on her return for 1980.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioner, Sandra G. Phillips...
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.
