Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1963 and 1964 in the amounts of $1,104.34 and $1,327.79, respectively.
One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision whether petitioners are entitled to deductions for amortization or depreciation of their cost of an intangible asset arising from agreements for...
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.