Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $1,302.66. The sole issue involved is whether petitioners are entitled to deduct in 1971 a loss on the sale of their personal residence sustained in 1968.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband...
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.
