Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1961 in the amount of $489.79.
The only issue for decision is whether the deficiency as determined by respondent should be reduced by an amount of $300 paid by petitioner to the Bankruptcy Court pursuant to a show cause order of a Referee in Bankruptcy of the United States District Court for the District of Arizona subsequent to cashing...
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.