Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,951.66 in the petitioner's income tax for 1946 and a similar deficiency of $272.45 for 1947. The errors of the Commissioner alleged by the petitioner and left for decision are:
(a) Increasing the petitioner's gross income for 1946 by $750 described as salaries;
(b) Decreasing the net loss from rents for 1947 by $1,058.92;
(c) Including a capital gain in...
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.