TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of $473.10 and $509.70 for the years 1952 and 1953, respectively, and an increased deficiency of $669.90 for 1952 in an amended answer.
The questions for decision are (1) whether certain claimed deductions for travel and other expenses in connection with research activities were properly disallowed, and (2) whether a $1,000 payment received by petitioner from the University of California...
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.