Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $5,319.00 in petitioners' income tax for the taxable year 1984. After concessions, the sole issue for decision is whether $1,610.00 of corporate expenditures in respect of a corporate automobile used by petitioners represents the repayment of a loan or a constructive dividend.
All of the facts have been stipulated, and the stipulation of facts and attached exhibits are incorporated...
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.
