Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1962 and 1964 in the amounts of $1,139.55 and $5,928.48, respectively.
Although the deficiencies for both years were challenged in the petition, petitioner now concedes the deficiency for 1962. For 1964 petitioner assigns error as follows:
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.