This proceeding involves deficiencies in income tax as follows:
Year Deficiency 1946 --------------------------------------------------------- $3,088.63 1947 --------------------------------------------------------- 464.11
The issues to be determined are: (1) Whether the exercise of stock options by petitioner resulted in taxable compensation to him in 1946 and 1947...
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.