Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax of $529.72 for the year 1953.
The issues for decision are (1) whether petitioners may properly deduct the expenses of a trip to Europe in 1953 as business expenses under section 23(a)(1)(A) of the Internal Revenue Code of 1939 and the amount thereof, and (2) whether the expenses incurred in exporting an automobile to Europe were incurred...
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.