Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency of $205 in the income tax of the petitioners for 1952. The only issue for determination is the correctness of the respondent's disallowance of a deduction of $22,097.72 taken by petitioners as a loss sustained by petitioner Abraham J. Gordon in the conduct of a sole proprietorship business.
Findings of Fact
Some of the facts have been stipulated...
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.