Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1955 in the amount of $619.52.
The issues for determination are:
(1) Whether petitioners are entitled to a deduction of $1,575 as an expense incurred in a trade or business;
(2) Whether petitioners are entitled to a charitable contribution in the amount of $450;
(3) Whether petitioners are...
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.