Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in income tax due from petitioners for the taxable year 1957 in the amount of $257.
The only issue remaining for decision is whether petitioners are entitled to deduct any amount in excess of $2,304.23 as business expense for the year 1957.
Findings of Fact
Petitioners are husband and wife, whose residence during the taxable year 1957 was...
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.