Memorandum Findings of Fact and Opinion
TYSON, Judge:
The respondent has determined against petitioner, for the calendar year 1943, an excess profits tax deficiency of $2,595.41, the greater portion of which is in controversy in this proceeding.
The sole issue is whether respondent erred in disallowing, under the provisions of section 24 (c), Internal Revenue Code, a claimed deduction of $3,007.95 for...
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.