Memorandum Findings of Fact and Opinion
OPPER, Judge:
These proceedings are brought for redetermination of deficiencies in income tax of $24,912.29, $41,391.97, and $16,634.77 for 1943, 1944 and 1945, respectively. The year 1942 is pertinent because of the Current Tax Payment Act. The returns for the years in question were filed with the collector for the second district of New York.
The issues presented are whether the income of a business carried...
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.