SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1960 and 1961 in the amounts of $251.61 and $340.72, respectively.
The issue for decision is whether petitioner, a junior high school teacher, is entitled, under section 162 of the Internal Revenue Code of 1954,
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.