Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1951 in the amount of $842.74. The only questions presented are with respect to certain deductions claimed on petitioner's 1951 return as "Loss on Labor" and "Union Dues." Petitioner's income tax return for 1951 was filed with the collector of internal revenue for the district of Baltimore, at Baltimore, Maryland.
Petitioner was employed...
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.