Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined income tax deficiencies against the petitioners for 1954 and 1955 in the amounts of $22,947.46 and $16,427.40. The only issue that need be decided is whether the petitioner is entitled to deductions for amortization of bond premiums. The facts have been submitted by a stipulation which is adopted as the findings of fact. The returns for the taxable years were filed with the district director...
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.