Memorandum Findings of Fact and Opinion
OPPER, J.:
These consolidated proceedings challenge respondent's determination of income tax deficiencies for each petitioner in the amounts of $792.19 for the year 1935, and $16,997.93 and $16,997.92, respectively, for the year 1936.
The parties have agreed on the basis of stipulated facts that there is a deficiency in income tax due from each petitioner in the amount of $1,961 for the year 1936 and have so...
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.