Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Deficiencies in petitioners' income taxes for the years 1977 and 1978 were determined by respondent in the amounts respectively of $13,709 and $12,765. The deficiencies involve the tax treatment of annual premiums paid during the two years by each of two corporations, Worster Motor Lines, Inc. (Worster), and North East Leasing Corporation (Leasing) on policies insuring the life of David B. Worster...
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.