Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the petitioner's income tax for the taxable years 1955 and 1956 in the respective amounts of $27,021.78 and $22,424.41.
The only issue involves the proper tax treatment under the 1954 Code of certain payments made by J. Wiss & Sons Co. to the petitioner, the widow of the corporation's deceased officer and director. An unrelated issue raised in the petition has been conceded...
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