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 $22,936.78.
The sole issue to be decided is whether respondent has erred in disallowing a loss deduction taken by petitioners in their income tax return for 1963 under section 165 of the Internal Revenue Code of 1954.
Findings of Fact
All of the stipulated...
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.
