Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income taxes for the period February 1, 1939 to December 31, 1939 in the amount of $665.92. The sole question is whether a distribution by a corporation of which the petitioner was a stockholder was a distribution of earnings and profits of the corporation or was, in part, a distribution of capital.
Findings of Fact
The petitioner is an individual residing in the State...
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.
