MEMORANDUM OPINION
POWELL, Special Trial Judge:
Respondent determined a deficiency in petitioners' 1997 Federal income tax in the amount of $360. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issue is whether petitioners are entitled to deduct $3,700 for expenses incurred by petitioner Ernest A. Hunter (petitioner) in going to the New York City Municipal Reference and Research...
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.
