Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency of $831.70 in petitioners' Federal income tax for the year 1974. The deficiency is based on lack of substantiation of employee business expenses for travel, meals and lodging and certain itemized deductions. Some deductions were stipulated prior to trial, leaving for decision whether or not petitioners have satisfied the requirements...
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.