Memorandum Opinion
TIETJENS, Judge:
The respondent determined a deficiency of $930.21 in income tax for the calendar year 1955. The sole issue for decision is whether Henry Ginsburg (hereinafter referred to as the petitioner) sustained a deductible loss on account of goodwill upon the liquidation of the business of a partnership in which he was a partner. The facts are found as stipulated. The petitioners' return was filed with the director of internal revenue...
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.