MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
Respondent determined an $81,679 income tax deficiency for petitioner's tax year ended May 31, 1993, a $6,082 section 6651(a)(1)
The issues for our consideration are: (1) Whether litigation costs paid by petitioner on behalf of clients and then reimbursed to petitioner are deductible as ordinary and necessary business...
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.
