MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined a deficiency of $858 in petitioner's Federal income tax for 1991.
The issues for decision are: (1) Whether a State income tax refund of $1,738 received by petitioner during 1991 constitutes taxable income for that year; (2) whether petitioner is entitled to...
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.
