Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of the petitioner of $1,635.90 for 1945 and $1,423.59 for 1946. The only issue for decision is whether the petitioner is entitled to a deduction of $6,000 for each year representing payments to the widow of a deceased officer.
Findings of Fact
The petitioner was incorporated under the laws of New York in the spring of 1938. Its returns for the taxable...
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.
