United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the income tax of petitioner in the following years and amounts:
Year Tax Deficiency 1947 Income ............ $8,316.83 1948 Income ............ 2,759.00 1949 Income ............ 1,159.00
The only issue is whether certain loans made by Edward Baum to Janice Shoe Company, Inc., a corporation, are deductible as a loss from...
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.