Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in the Federal income tax of petitioner for the calendar year 1962 in the amount of $185, plus an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 in the amount of $9.
The issues for determination are: (1) whether certain payments in the amount of $1,040 received by petitioner during 1962, pursuant to an order...
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.