Memorandum Opinion
PIERCE, Judge:
The respondent determined a deficiency in petitioner's income tax for the calendar year 1951 in the amount of $636.20, and an addition to tax under section 291(a) of the 1939 Code, in the amount of $159.05, for petitioner's delinquency in filing its income tax return for said year.
The only issues for decision are the amounts allowable to petitioner for the taxable year, as deductions for amortization of a hotel...
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.