Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated January 9, 1980, respondent determined deficiencies in petitioners' Federal income taxes of $1,542.60 and $2,534.98 for their taxable years ended December 31, 1976 and December 31, 1977, respectively. After concessions, the sole issue for our decision is whether the amounts of insurance premiums paid by petitioner Ronald Gene Braswell's employer are includable in income pursuant...
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.
