United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioner's income tax for the year 1944 of $528.71. This deficiency is due to the fact that the Commissioner has added to the $37,459.26 net income disclosed by petitioner's return "(a) Additional partnership income $770.83." The Commissioner explains this adjustment in his deficiency notice, as follows:
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.
