Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $338. One of the issues raised by the pleadings has been conceded by respondent, leaving for our determination the following: (1) Whether Larry J. Brandt is entitled to deduct all or any part of the $436.45 he expended for a flight engineer training course; (2) whether Mr. Brandt may deduct all or...
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.