Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of the petitioners for the calendar year 1956 in the amount of $150.71.
The issues for our decision are (a) whether petitioners suffered casualty losses in June and September 1956, and if the amount of either loss or both losses are allowable, and (b) whether petitioners are entitled to a deduction for the expense of maintaining an office for business...
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.