Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' income tax of $102.66 for the calendar year 1963 and $279.12 for the calendar year 1964.
The deficiencies are based upon the following items, all of which are at issue:
(1) Disallowance of $227 of expense of maintaining an office in petitioners' home for 1963.
(2) Disallowance of $190 of expense incurred by petitioner Hazel...
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.