OPINION.
BLACK, Judge:
The Commissioner determined deficiencies in income tax for the taxable (calendar) years ended December 31, 1950 and 1951, in the amounts of $10,705.38 and $3,181.84, respectively.
The deficiency for the year 1950 is due to the respondent's determination that property taxes imposed for the year 1951, which were levied on December 20, 1950, but which became a lien on the property on January 1, 1951, accrued and became...
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.
