Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
The Commissioner determined deficiencies in income tax, declared value excess profits tax and excess profits tax against petitioner for the calendar year 1943 in the respective amounts of $2,162.06, $1,326.88 and $3,426.24. The issue is whether the respondent erred in disallowing certain deductions claimed by petitioner amounting in the aggregate to $11,814.55 and deducted by it from gross income in...
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.