Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $2,625 in petitioners' Federal income tax for 1975. After concessions by both parties the issue remaining for decision is whether petitioners are entitled to deduct employee business expenses totaling $7,944.82.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts, together with the attached exhibits are incorporated...
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.