Memorandum Findings of Fact and Opinion
JACOB, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1982 and 1983 in the amounts of $2,328 and $2,798, respectively.
After a concession by petitioners, the issues for decision are: (1) whether petitioner Gary E. McLellan incurred deductible traveling expenses while away from home in the pursuit of a trade or business; and if so, (2) whether petitioners have substantiated...
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.