MEMORANDUM OPINION
RUWE, Judge:
Respondent determined a deficiency in petitioners' 1990 Federal income tax in the amount of $11,280 and an addition to tax in the amount of $564, pursuant to section 6651(a)(1).
The issues for decision are: (1) Whether petitioners underreported gross income in the amount of $4,398; (2) whether petitioners are entitled to deduct $38,271 for expenses, which they claimed on Schedule C, for...
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.