Lloyd U. Noland, Jr., and Jane K. Noland v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fourth Circuit · Decided 1959-06-10

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*110 HAYNSWORTH, Circuit Judge. By their petition to review a decision of the Tax Court, Lloyd U. Noland, Jr. and his wife, who filed joint returns, seek to overturn the Commissioner’s disallowance of miscellaneous deductions claimed as business expenses of t…

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