BLACK, Judge.
OPINION.
The Commissioner has determined a deficiency in petitioners' income tax for the year 1955 of $1,939.34. The deficiency is due to one adjustment made to the net income as reported by petitioners on their joint return. That adjustment is explained in the deficiency notice as follows:
(a) Income has been increased in the amount of $9,722.51 for income received from rice sales. It was determined that rice sales in the above...
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.
