Memorandum Findings of Fact and Opinion
HOYT, Judge:
The respondent determined deficiencies in income taxes of the petitioner for the taxable years 1960 and 1961 in the respective amounts of $37 and $141.73.
Various concessions with respect to the disallowance of claimed deductions have been made by petitioner and other issues have been settled by the parties. The sole issue remaining to be decided is whether petitioner is entitled to deduct as ordinary...
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.
