MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge:
Respondent determined a deficiency of $87,751 in petitioners' Federal income tax for 1999. The issues for decision are: (1) Whether petitioners are entitled to claim certain expenses as an exclusion from income and as deductions for 1999; and (2) whether petitioners are liable for an increased deficiency on the basis of a State income tax refund and interest income on such refund received in 1999 but...
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.