Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1961 in the amount of $136.34. The only issue for decision is whether the sum of $1,189.20 received by petitioner, Edith L. Joyce, representing widow's benefits from the sustentation fund of the General Conference of Seventh-Day Adventists is includable in her gross income.
Findings of Fact
Some of the facts...
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.