Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1960 against petitioners, husband and wife, in the amount of $18,323.34 plus $9,161.67 as an addition for fraud under Section 6653(b) of the 1954 Code. They filed their 1960 joint return with the district director at Los Angeles. The husband will be referred to as the petitioner. The principal question is whether petitioner is chargeable with the...
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.