United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioners' joint Federal income tax for the years 1966 and 1967 in the amounts of $3,836.33 and $3,977.75, respectively.
Concessions having been made, the only issue remaining for decision is whether petitioners are entitled to amortize under section 167
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.