Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1959 in the amount of $14,307.53. The only issue for decision is whether petitioner Jacob L. Van Drunen, a physician, realized ordinary income or long-term capital gain from the sale of certain lots during the taxable year 1959.
Findings of Fact
Some of the facts were stipulated by the parties. The stipulation...
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.