Memorandum Findings of Fact Opinion
CLAPP, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1979 in the amount of $12,819.98. The only issue remaining for decision is whether petitioners may deduct from their 1979 income, pursuant to section 162(a),
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.