Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1980, 1984, and 1985 in the amounts of $1,663, $708, and $20,505, respectively.
The issues for decision are: (1) whether petitioners are entitled to a deduction under section
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.