Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1960 in the amount of $132.56.
Two of the issues raised by the petition have been settled by stipulation. The only issue remaining for decision is whether the petitioners are entitled to a deduction under section 170 of the Internal Revenue Code of 1954 for a contribution of $100 made to the Millburn, New Jersey,...
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.
