United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year ended December 31, 1965, in the amount of $12,830.
The sole issue presented for our decision is whether certain amendments to a pension trust adopted after the 15th day of the third month following the close of the taxable year 1965, but made retroactive...
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.
