Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on January 4, 1977, issued a statutory notice in which he determined deficiencies in petitioner's Federal income taxes as follows:
Taxable Year Ended Amount Dec. 31, 1972 ...... $12,229.31 Dec. 31, 1973 ...... 23,245.00
The sole issue for our determination is whether certain distributions made by Johnson Mechanical Contractors...
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.