OPINION
FAY, Judge:
Respondent determined a deficiency of $3,818.59 in petitioner's Federal income tax for 1962.
The sole issue before the Court is whether petitioner is entitled in 1962 to an investment credit on property used in its underwriting activities.
All of the facts were stipulated. The stipulation of facts, together with the exhibits attached thereto, is incorporated herein by this reference.
Petitioner is a corporation...
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.
