Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $4,748.58 in petitioner's income tax for the taxable year 1964 and additions thereto pursuant to sections 6653(a) and 6654 in the amounts of $237.43 and $49.42, respectively.
The primary issue for our decision is whether the respondent erred by not allowing the petitioner an alleged $20,000 lease cancellation payment which the petitioner claimed as part of...
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.