FORRESTER, Judge:
Respondent has determined deficiencies in income tax for the year 1959 in the amount of $3,108.64, docket No. 2918-62, and in the amount of $3,315.59 in docket No. 2919-62. The sole issue is whether petitioners R. E. Hughes, Jr., and Calvin B. Morgan each constructively received salary in the amount of $7,500 during 1959, which was not included on petitioners' returns for such year.
FINDINGS...
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.
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.