Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency against petitioners, who are husband and wife filing a joint return, of $405.64 in income tax for the year 1949, all of which is in controversy. The sole question is whether the disallowance of a "business loss" on the ground that the business belonged not to petitioners but to their daughter was proper.
Findings of Fact
Some of the facts are contained...
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.
