Memorandum Opinion
ARUNDELL, Judge:
This proceeding was initiated to test the correctness of the respondent's determination of a deficiency in income tax for the calendar year 1939 in the sum of $6,102.88. The petitioner is a corporation organized under the laws of Vermont and having its principal place of business in that state. Its tax return was filed with the Collector of Internal Revenue for the district of Vermont. Two issues are raised by the pleadings...
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.