Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income taxes as follows:
Year Deficiency 1961........................ $4,315.06 1962........................ 1,974.45 1963........................ 1,343.66
The issues remaining for decision are:
(1) Whether petitioners are entitled to deductions in the amounts of $8,079...
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.