Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' Federal income tax for 1965 in the amount of $291.42.
The only issues for decision are: (1) whether expenses incurred by James P. Marzano, a police officer employed by the Port of New York Authority, in driving his automobile to and from his home and different duty stations, and between duty stations, were ordinary and necessary 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.