Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for 1939 and 1940 of $50.53 and $52.07, respectively.
Petitioners are husband and wife and residents of Pittsburgh, Pa. They filed joint income tax returns with the collector of internal revenue at Pittsburgh, Pa., for the calendar years 1939 and 1940. Those returns showed net incomes of $3,926.32 for 1939 and $4,179.77 for 1940. The respondent...
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.