Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves income tax, the Commissioner having determined a deficiency of $15,152.95 for the year 1938. The issues are whether certain shares of stock received by the petitioner's decedent constituted taxable income, and, if so, whether the respondent properly determined that the value of the stock should be included in income for the taxable year, rather than the following year. The value...
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.
