The Commissioner determined a deficiency in the petitioner's income tax for the calendar year 1947 in the amount of $3,313.90. Subsequent to the filing of the original petition to contest this determination and in which it claimed a refund for an overpayment of income tax for that year in the amount of $264.19, the petitioner paid the deficiency with interest in the aggregate amount of $4,560.48. The only issue for decision is whether or not the patrimony tax (and the 35...
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.
