Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined deficiencies in petitioner's income tax and additions to tax under section 291(a) of the 1939 Code for the taxable year 1949 in the amounts of $70,634.70 and $17,658.68, respectively.
The issues presented are: (1) whether petitioner received taxable dividend income in the taxable year 1949 upon the withdrawal of the balance in prepaid installment share accounts of William...
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.