STERRETT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $859.25 for the taxable year ended December 31, 1967.
The sole issue presented for adjudication is whether petitioner, Arthur H. DuGrenier, Inc., is entitled to deduct as an ordinary and necessary business expense under the provisions of section 162, I.R.C.
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.