Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in income tax against petitioners for the calendar years 1938 and 1939 in the amounts of $7,162.13 and $326.08, respectively. The only taxes in controversy are those for the year 1938.
In a statement attached to the deficiency notice the respondent made adjustments to the net income reported by petitioners in their joint income tax return for the year 1938 as follows:
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.