Memorandum Findings of Fact and Opinion
COLVIN, Judge:
The primary issues in this case are whether petitioner held certain paintings for sale to customers, the fair market value of a frieze contributed by petitioner, and related additions to tax.
Respondent determined the following deficiencies and additions to tax:
Additions to Tax ...
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.