Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner seeks a redetermination of a deficiency in income tax for the year 1940 in the amount of $12,722.44.
Petitioner's contention is that a prior proceeding before the Board of Tax Appeals for the year 1939 is res judicata of the present issue of whether petitioner and his wife correctly reported the income of an electric welding company as partnership income. It...
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.
