Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding involves a deficiency in petitioners' income tax for 1941 in the amount of $4,277.33. The only question in issue is whether an option given to petitioner to purchase at par value up to 25 percent of the stock of the corporation of which he was an officer was given to him as compensation for services to be performed, so that the difference...
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.
