Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in income tax in the amount of $10.08 for the year 1960.
The sole issue is whether respondent correctly determined that certain payments made to petitioner, a retired policeman, in 1960, after he had been retired for physical disability, were includable in his gross income.
Findings of Fact
Most of the facts are stipulated, and, as stipulated, are incorporated herein...
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.