Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1963 income tax in the amount of $149.88. After concessions by the parties, the sole issue to be decided is whether the respondent erred in disallowing the sick pay exclusion of $112.32 or any other amount claimed by Lottie C. Barwinski in her Federal income tax return for the year 1963.
No facts were stipulated. Petitioner resided in Dearborn, Michigan, during...
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.
