This proceeding is for the redetermination of deficiencies in income tax for the fiscal years ended January 31, 1941 and 1942, in the respective amounts of $546.69 and $6,975.33.
The petitioner waives his allegations of error with respect to the determination of the deficiency for the fiscal year ended January 31, 1941. The only question with respect to the fiscal year ended January 31, 1942, is whether the petitioner is taxable upon the entire amount of net income...
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.