FISHER, Judge:
The respondent has determined a deficiency in petitioners' income tax for the year 1952 of $66,817.10. In the determination of the deficiency, the respondent stated in his deficiency notice as follows: "It is determined that you constructively received income of $91,692.24 which should have been reported on your income tax return for 1952, rather than 1953."
The sole question presented is whether Basil F. Basila, one of the petitioners...
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.
