Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency in petitioner's income tax liability for the year 1957 in the amount of $1,202.82. This deficiency results from respondent's disallowance of a deduction claimed by petitioner in that year in the amount of $1,174 on account of sick and death benefits paid in 1957 and the disallowance of a net operating loss carryover from the years 1955 and 1956 in the amount of $2,835...
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.
