United States Tax Court.
Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax as follows:
Year Deficiency 1961......... $2,812.61 1962......... 503.38 1963......... 195.59
The deficiency for 1963 is conceded. The only issue to be determined is whether certain amounts paid by petitioner — $7,900 in 1961 and $1,999.33 in 1962, are deductible as ordinary and necessary...
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.