Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined deficiencies in income tax of the petitioner for the taxable years ended March 31, 1956, and March 31, 1957, in the amounts of $2,395.60 and $689.08, respectively. Petitioner claims an overpayment of tax for the year ended March 31, 1957.
The only issue for decision is whether respondent erred in disallowing the deduction of personal service compensation payments to the...
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.