OPINION
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1957 and 1958 in the respective amounts of $27,229.27 and $26,470.13.
The parties having agreed that the respondent properly included in the petitioners' taxable income for the taxable year 1957 the amount of $49,857.63 representing dealer reserve balances as of the end of that year, and that the respondent erred in including the same amount in...
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.