Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,455.03 in income tax for 1940. The taxpayer contends that certain income received in 1940 should be allocated under Section 107 over the period 1930-1940, inclusive, instead of 1931-1939, inclusive, as the Commissioner determined.
Findings of Fact
The taxpayer, an individual of Washington, D. C., filed a joint return for 1940 for himself and his wife in the District...
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.
