Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioners' 1973 income tax liability in the amount of $3,779.00.
After concessions by the parties, the only issue remaining is whether a loss arising from a loan on which petitioner was a co-maker must be treated as a business or a nonbusiness bad debt.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and...
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.
