Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in petitioners' income tax for the year 1959 of $1,782.36. The deficiency is due to the addition to income reported on petitioners' return for the year 1959 of "(a) Dividend income $6,445.69." The adjustment is explained in the deficiency notice as follows:
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.