Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent determined a deficiency in petitioner's income tax of $259.38 for the calendar year 1940. Five errors were assigned by the petition but one of these, the disallowance of certain investment expenses, is confessed by respondent who admits that items in a total of $430.20 of those expenses are allowable. Two other assignments, the disallowance of a deduction of the cost of reroofing a barn, determined...
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.