Memorandum Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency of $611.16 in petitioner's income tax for the calendar year 1949.
The only issue for decision is whether the assumption and agreement of petitioner's husband to pay the tax in question exempts her from liability therefor, in the event of his failure to pay same. All facts herein have been stipulated, which are adopted as the findings of fact.
Petitioner resides on...
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.
