Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1980 in the amount of $4,533. All of the issues raised by the pleadings have been disposed of by agreement of the parties, except whether petitioner is required to include in income $30,403, his distributive share of ordinary income from a partnership, which by agreement between the parties was paid directly into a bank account over...
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.
