Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the income tax of petitioner for the taxable year 1967 in the amount of $322.98. At issue is whether petitioner may deduct amounts in excess of those allowed by the Commissioner in respect of her claimed deductions for: (1) contributions to her church; (2) a bad debt; (3) a casualty loss; and (4) the cost of a typewriter used in her trade or business.
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.