Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for 1940 in the amount of $9.66. The petitioners allege that the respondent erred in the determination of the deficiency by disallowing the deduction of $100 paid for a new uniform and $132 interest paid upon indebtedness.
[The Facts]
The petitioners are husband and wife and residents of Alameda, California. They filed a joint...
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.