Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Deficiencies have been determined in the income taxes of petitioners by the Commissioner in the amounts of $205.99 and $206 for the respective taxable years 1963 and 1964. The sole issue is whether respondent has erred in disallowing as a nonbusiness bad debt deduction amounts in each year representing one-half the income tax, plus additions thereto for fraud, for a prior year paid by one spouse upon...
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.
