By this proceeding petitioners challenge respondent's determination of a deficiency in income tax for the year 1944 in the amount of $429.43. The deficiency resulted from respondent's determination that traveling expenses in the amount of $1,247.25 were not allowable deductions.
FINDINGS OF FACT.
Petitioners, husband and wife, filed a joint Federal income tax return for the year 1944 with the collector of internal revenue, district of Iowa.
For about...
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.