OPINION.
LEECH, Judge:
This proceeding involves excess profits tax deficiencies for the years 1941 and 1942 in the respective amounts of $357.35 and $2,826.44. The issues are: (1) Whether petitioner, in the year 1942, is entitled to deduct the unamortized balance of leasing commissions upon its dissolution and distribution of all its assets in kind to its stockholders in that year, and (2) whether petitioner is entitled to deduct an amount paid to...
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.
