Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioners' income tax:
Docket Taxable No. year Deficiency 4707-70 1968 ............ $1,489.58 4711-70 1967 ............ 1,558.59
The sole issue for decision is the amount of expenses deductible under section 162(a) (2)
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.