Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in income tax for the calendar year 1945 in the amount of $453.06. At the hearing counsel for Commissioner stated that in computing this deficiency a deduction claimed by petitioner in the amount of $520 and disallowed by respondent was erroneously computed by the Commissioner as $500 and that because of the same the deficiency should be increased in an amount...
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.