Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency of $9,790.87 in petitioners' 1978 Federal income tax.
After concessions, the issues for decision are: 1) whether petitioners sustained an ordinary or capital loss upon the foreclosure sale of certain real property; and 2) whether petitioners properly reported a corporate distribution of money as dividend income.
Findings of Fact
Some of the facts...
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.
