Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined a deficiency of $17,946.41 in petitioner's income tax for the year 1945, consequent chiefly on his holding that "The partnership of Waverly, Sayre and Athens Transportation Co. * * * is not recognized for Federal income tax purposes * * *."
[The Facts]
Petitioner is an individual who resides at Odessa, New York, and filed his individual income tax return for the year...
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.
