Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $276.96 in petitioner's 1972 Federal income tax. The issues are whether petitioner, a university research associate, is entitled to employee business expense deductions in respect of (1) the cost of printing a scientific article and (2) the cost of mailing copies of a scientific publication containing one of his articles to members of the scientific community...
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.