Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioner's income taxes paid for his taxable years ended December 31, 1973, 1974 and 1975 in the respective amounts of $127.00, $1,056.40 and $802.00. The only issue before the Court is whether petitioner is entitled to an exclusion from income under section 117, I.R.C. 1954, for any of his taxable years in issue.
Findings...
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.
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.