This proceeding involves a deficiency of $1,865.04 in income tax for the calendar year 1943. By reason of the Current Tax Payment Act of 1943 the taxable year 1942 is also involved.
The issue is whether respondent erred in disallowing deductions of $3,900 for payments to petitioner's wife in each of the years 1942 and 1943.
FINDINGS OF FACT.
The stipulated facts are so found.
Petitioner is an individual residing in Englewood, New Jersey....
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.