Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioners' 1959 income tax in the amount of $292.78. The deductibility of a $900 item of expense in connection with petitioner's rental property is in dispute.
Charles Tschupp, who will hereinafter be called petitioner, is the husband of Mary Schupp.
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.