MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's 1982 and 1983 Federal income taxes in the amounts of $3,684,885 and $147,646, respectively. After concessions by the parties, we must determine whether warrants issued by petitioner to customers, in 1981, entitle petitioner to a reduction in gross income, or a deduction under section 162,
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.
