Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1961 in the amount of $1,824.26. The issue is whether respondent's disallowances of certain deductions and claimed purchases as "Not Substantiated" is justified.
This case was tried without a written stipulation of facts, but a few facts were stipulated orally during the course of the trial. Such facts are...
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.
