Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined deficiencies for 1967 and 1968 in petitioners' Federal income tax in the respective amounts of $260.46 and $486.97. The issues for decision are whether certain transportation, meals and lodging expenditures allegedly incurred by petitioner Eli F. McGimsey are deductible as business expenses incurred "while away from home" under section 162 (a)(2), I. R. C. 1954, and whether alleged...
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.