Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1975 in the amount of $1,912.60. The issues for decision are: (1) whether petitioner is entitled to a deduction for automobile expenses in the amount of $2,820 as claimed on his 1975 return, or $1,500 as allowed by respondent in the statutory notice of deficiency; (2) whether petitioner is entitled to a deduction for travel...
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.