Respondent determined a deficiency in petitioners' income tax for the year 1951 in the amount $77.12. The petitioners have conceded that two issues raised in their petition, respecting an increase in dividend income and the amount of a deduction for medical expenses, need not be considered.
The sole issue for decision is whether the sum of $5,500 received by the petitioner, L. Gordon Walker, from the Pittsburgh & West Virginia Railway Company in January 1951,...
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.
