Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency in the amount of $4,932.86 in petitioners' Federal income tax for the taxable year 1978. The deficiency resulted from disallowance of business losses claimed by petitioners, disallowance of certain claimed business expenses and itemized deductions, disallowance of investment credit, and other adjustments not now in issue.
Some of the facts have been stipulated...
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.