Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for the year 1952 in the amount of $348.66. This amount is explained in the statement accompanying the notice of deficiency as being the sum of "[i]ncome tax liability as corrected" ($344) and "[s]elf-employment tax as corrected" ($43.85) less the "[t]otal tax liability as shown by [petitioner's] return" in the sum...
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.