Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $1,780.78 in petitioners' joint Federal income tax for 1974. The sole issue is whether petitioners must include in income certain payments they received from their employer to reimburse them for personal living expenses incurred in Tehran, Iran, and whether, if such reimbursed expenses are includable in income, they represent expenses for food and lodging while...
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.