Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1963 in the amount of $524.11. Due to a concession on brief on the part of respondent, the only remaining issue is whether respondent has erred in allocating a portion of the purchase price of an accounting business, its furnishings, and equipment to goodwill and allowing depreciation only 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.
