Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $918.32 in petitioners' income tax for calendar year 1968. Respondent has conceded $345.21 of the deficiency because this amount represents an overstatement of a credit for excess F.I.C.A. tax which respondent had assessed previously against petitioner. We are left to determine whether respondent correctly disallowed certain deductions taken by petitioner.
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.