Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $876.38 in petitioners' income tax for 1963. Petitioners, husband and wife, filed a joint income tax return for 1963 with the district director of internal revenue at Boston. They resided in Andover, Massachusetts, when the petition herein was filed. The husband will sometimes hereinafter be referred to as the petitioner. The sole issue is whether he received taxable...
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.