Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1967 in the amount of $546.83.
The only issue for decision is whether petitioner is entitled to deduct $2,195 of the total cost of a trip to several foreign countries, as an ordinary and necessary business expense for education.
Findings of Fact
Paul R. and Florence Dougherty are husband and wife...
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.