OPINION.
LEMIRE, Judge:
The respondent determined deficiencies in petitioner's income and excess profits taxes for the fiscal year ended February 28, 1943, in the respective amounts of $1,498.83 and $4,230.44, plus a 25 per cent penalty of $1,057.61 for failure to file an excess profits tax return within the time prescribed by law.
The parties have stipulated in this proceeding that for the taxable year involved there is a deficiency in 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.