Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent determined a deficiency in the petitioners' income taxes for the year 1959 in the amount of $6,562.62, and he also asserted a negligence penalty in the amount of $328.13.
The remaining issues for our consideration are: (1) Whether the respondent was correct in computing the petitioners' income on the cash receipts and disbursements basis; (2) whether a brokerage fee of $1,085...
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.
