Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined deficiencies in income tax for the calendar years 1944, 1945, and 1946 in the respective amounts of $4,183.54; $2,439.05; and $959. The sole issue is whether amounts of income attributable to an interest in a business which interest petitioner had transferred to a trust are taxable to petitioner. The facts contained in the partial...
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.