Memorandum Opinion
QUEALY, Judge:
Respondent determinated deficiencies in the income tax of petitioner for the taxable year 1972 in the amount of $787.06.
This proceeding was submitted under Rule 122 of the Court's new Rules of Practice and Procedure. Due to concessions by the parties the only issue remaining for our determination is whether petitioner is entitled to deduct under section 162
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.