TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of $1,261.70 and $1,238.39 for the years 1954 and 1955, respectively.
The only question for decision is whether certain claimed business expenses were properly disallowed.
FINDINGS OF FACT.
The petitioners are husband and wife and reside at Worthington, Ohio. They filed joint income tax returns for 1954 and 1955 with the director of internal revenue at Columbus...
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.