The Commissioner has determined a deficiency in petitioners' income tax of $1,228.06 for the fiscal year ended May 31, 1949. The deficiency is due to one adjustment made by the Commissioner to the $26,263.91 net income reported by petitioners on their joint income tax return. This adjustment is: "(a) Additional income $3,245.36." The adjustment is described in the deficiency notice as follows: "Mrs. Hockaday's part of community income with her former husband up to date of...
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.