United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in income tax for 1971 in the amount of $815. The two issues before us are whether the petitioner may deduct a "delegate fee" and amounts that he contributed to a union pension fund under section 162(a)
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.