Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined deficiencies in income tax for the calendar years 1945, 1946, and 1947, in the amounts of $23,079.97, $4,122.22, and $3,988.76, respectively. A stipulation of facts was filed. The issue is narrowed by stipulation to the single question whether petitioner, who owned certain farm property, is entitled to deduct in each year the excess of his farm expenses and depreciation over his...
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.