Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $4,644.81 in petitioners' 1973 Federal income tax. By an amended answer respondent increased the claimed deficiency to $7,898.20. Petitioners, by an amended petition, claim an overpayment of tax based upon an increase in a casualty loss deduction over the amount claimed on the 1973 return. Respondent having thereafter on brief conceded a casualty loss in the amount...
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.
