Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This proceeding involves income tax for the calendar year 1938. The respondent determined a deficiency in the amount of $6,517.03, all of which is in issue. The only question presented is whether petitioner is entitled to a capital loss upon the sale of stock in the taxable year, or whether the stock had become worthless prior to that year, as determined by the Commissioner in the deficiency notice and...
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.