Memorandum Findings of Fact and Opinion
HOYT, Judge:
The Commissioner determined a deficiency of $118.93 in the Federal income tax of the petitioner for the calendar year 1967. The only issue presented is whether certain amounts spent by petitioner during that year for lodging, advertising for a job and travel constitute ordinary and necessary business expenses for obtaining employment and travel while "away from home" under section 162 of the Internal Revenue...
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.