Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioners for the taxable year 1955 in the amount of $190. The only question presented is whether the petitioners are entitled to a deduction of $500, which represents 50 per cent of the $700 tuition paid to Blair Academy upon their son's entrance to that school and which was not recovered when the boy left school after attending only...
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.