Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency of $139 in petitioners' 1974 Federal income tax. The issue in this case is whether petitioners have substantiated the itemized deductions they claimed on their 1974 income tax return.
Findings of Fact
Petitioners resided in Salt Lake City, Utah, at the time they filed their petition.
During 1974 petitioner William H. Harrison was employed as...
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.