United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the petitioner's income tax, as follows:
Taxable Years Ending Oct. 30 1951 ............ $3,152.25 1952 ............ 5,877.43 1953 ............ 3,648.04 1954 ............ 4,608.28
The only issue is whether the petitioner is entitled to deductions for amortization of an agreement, of a former partner in the business, not to compete...
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.
