United States Tax Court.
Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined the following deficiencies for the calendar year 1939:
Income tax .......................... $938.40 Declared value excess-profits tax ... 567.89
The sole question is whether petitioner is entitled to a deduction of $17,169.44 as a loss incurred in the construction of a boat, the "E. Lester Jones."
Findings of Fact
Petitioner...
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.
