Respondent determined a deficiency of $4,523.01 in petitioners' income tax for the calendar year 1950. The only issue is the deductibility, either in full or in part, of a payment made in 1950 by Peter Risko to the person with whom he had entered into a partnership agreement.
FINDINGS OF FACT.
Some of the facts have been stipulated and hereby found.
Peter Risko, hereafter called petitioner, and his wife, Margaret Risko, now residing in Irvington...
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.