Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in the Federal income tax of petitioner for the taxable year 1973 in the amount of $1,880. Due to a concession made by the respondent,
(1) Whether, pursuant to section 212(3), Internal Revenue Code of 1954,
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.