Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the fiscal year ended January 31, 1941, in the amount of $353.65. The question presented by this proceeding is whether the payment of petitioner's income tax by a lessee resulted in taxable income to petitioner.
Findings of Fact
Petitioner is a corporation, doing business as a real estate holding company, which filed its income tax return...
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.
