Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax of $1,442.20 and sections 294 (d)(1)(A) and 294(d)(2) additions to the tax in the amount of $567.31 and $340.38, respectively, for the taxable year 1950.
The contested issues relate to the partial disallowance of the deduction claimed for automobile expenses; the adequacy of the allowance of depreciation on petitioners' one-third interest in farm buildings and equipment...
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.