FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the fiscal years ended September 30, 1961, 1962, 1963, and 1964, in the amounts of $25,897.89, $38,566.82, $43,900.82, and $28,055.33, respectively.
The parties have stipulated as to certain items raised in the statutory notice of deficiency so that the issues remaining for determination are as follows:
(1) Whether, upon the liquidation of its subsidiary, petitioner...
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.