Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' income tax for the year 1961, as follows:
Docket No. Deficiency 4147-63 ................. $515.00 4569-63 ................. 343.12
The cases were consolidated for purposes of trial, the filing of briefs, and the promulgation of the opinion. Certain adjustments in Docket No. 4147-63 have not...
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.