Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1965 and 1966 in the amounts of $3,811.32 and $1,233.89, respectively. The only issue for decision is whether petitioner Sydney Gould's liability to reimburse Standard Accident Insurance Company for expenditures under a labor and material payment bond accrued as a deductible item in 1965, when a judgment was entered against him, or in some earlier...
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.