United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income tax as follows:
Year Deficiency
1966 .................. $ 720.79
1967 .................. 1,112.14
The sole issue for decision is whether petitioners were entitled to net operating loss deductions in 1966 and 1967 in respect of losses incurred by petitioner Alberto Hernandez prior to such years...
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.