Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $1,209.28.
Since respondent has conceded one of the issues raised by the pleadings, the only issues for decision are:
(1) Whether an amount of $14,500 received by petitioner in 1963 from Air Reduction Co., Inc., in return for a general release of that...
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.