Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1960 in the amount of $575.98.
The parties having reached agreement as to two of the issues raised by the pleadings, the only issue remaining for decision is whether, in computing petitioners' gain or loss on the sale of stock received by gift, the respondent used the proper basis.
Findings of Fact
Some...
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.