Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1955 and 1956 in the respective amounts of $506.85 and $96.66.
The issues for decision are: (1) whether petitioner may take as a deduction for 1955 the amounts by which he overstated his income in prior years by reason of his failure to exclude from his income of such prior years amounts received from his employer as compensation...
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.
