WITHEY, Judge:
The respondent determined a deficiency of $1,276.23 in the income tax of petitioner for 1949.
The sole issue presented is the correctness of the respondent's action in determining that petitioner is not entitled to a deduction for certain Delaware ad valorem taxes accrued and paid in 1949 on real estate acquired on May 2, 1949, and situated in Wilmington, Delaware.
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.