Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' 1961 and 1962 Federal income taxes of $370.63 and $196.20, respectively. The sole issue is whether certain expenses incurred for educational study (including tuition, books, fees, supplies, meals, and transportation) are deductible as ordinary and necessary business expenses in the years in question.
Findings of Fact
Some facts...
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.