Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency of $326.48 in petitioners' Federal income tax for 1975. The issues for our decision are (1) whether petitioners' meal and lodging expenses incurred at motels near the Gonstead Chiropractic Clinic are deductible, under section 213,
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.