Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for its fiscal year ended September 30, 1959, in the amount of $51,718.66.
The issues for decision are:
(1) Whether respondent properly included in petitioner's income under the provisions of section 482 of the Internal Revenue Code of 1954 a portion of the commissions paid and discounts allowed to petitioner's wholly owned...
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.