Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $56,329.39 in the income tax of Lovell and Hart, Inc., for the taxable year ending February 28, 1965. The only issue remaining for decision is whether Lovell and Hart, Inc., received "other property" within the meaning of section 351(b), I. R. C. 1954, in connection with its transfer of property to Watts and Call Construction Company, Inc., during the taxable year ended February...
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.
