Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1972 in the amount of $52,371. The issue for decision is whether petitioners are entitled under section 453, I.R.C. 1954,
Findings of Fact
Some of the facts have been stipulated and are found...
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.