Opinion
The opinion
DECISION.
The sum of $1,392 should be allowed as an expense incurred in connection with the trade or business of the taxpayer, as specifically provided in section 214 (a) (1) of the Revenue Act of 1921.
The deficiency should be computed in accordance with the above. Final decision will be settled on consent or on seven days’ notice in accordance with Rule 50.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.
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