Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' income tax for 1961 in the amount of $3,057.71. Petitioners claim an overpayment of their income tax for 1961. The issues are (1) whether petitioners are entitled to depreciation deductions on certain properties owned by them and whether they are entitled to deductions for fire insurance and for travel expenses incurred in connection with such properties...
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.