Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1964 in the amount of $257.73. The issues to be decided are: (1) whether petitioner is entitled to a capital loss deduction with respect to uncollected claimed tax refunds for prior years, (2) whether petitioner is entitled to compute his taxable income as the head of a household, and (3) whether respondent...
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.
