Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $344.96 in the petitioner's income tax for 1945. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $1,285.25 and in failing to allow one of $82.79 under section 23 (a).
Findings of Fact
The petitioner filed a return for 1945 with the collector of internal revenue for the district of Maine.
She has resided in Waterville...
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.