Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in income tax due from the petitioners for the taxable year 1973 in the amount of $3,272.00. As a result of concessions by the parties, the only question remaining for decision is whether petitioner Kathleen J. White is entitled to deduct under section 162(a)(2) unreimbursed transportation costs of $450.67 and unreimbursed lodging of $68.00 incurred during said year...
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.