Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in the income tax of the petitioner for the calendar year 1964 of $723.53. Due to a concession by the respondent the sole issue for decision is whether respondent erred in disallowing a deduction of $4,159, which petitioner designated as a "Form 709" deduction, for gifts to petitioner's wife.
Findings of Fact
Some of the facts were stipulated and...
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.