Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1948 in the amount of $957.25. Certain adjustments are not contested. The issues to be decided are (1) whether the unpaid balance in petitioner's personal credit account on the books of his wholly owned corporation as it appeared at the end of the year in controversy and after its property was destroyed by fire is properly includible...
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.