Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for the calendar years 1938, 1939, and 1940 of $227.98, $521.79 and $2,878.76, respectively. The issue presented is whether the petitioner is liable to income tax for all of the income received from the community property acquired by the decedent prior to July 29, 1927, instead of one-half thereof as contended by the petitioner....
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.