Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1952 in the amount of $696.72. All the facts agreed to by the parties in a written stipulation submitted to the Court as well as facts stipulated orally at the hearing are incorporated herein by reference as part of our findings.
[Findings of Fact]
Petitioners are husband and wife. They reside in New York City and filed...
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.