Memorandum Findings of Fact and Opinion
ATKINS, Judge:
Respondent determined deficiencies in income tax against the petitioners for the taxable years 1963 and 1964 in the amounts of $13,271.93 and $13,185.01, respectively. Certain issues having been conceded by petitioners, the only issue remaining for decision is whether petitioners realized dividend income as the result of redemptions of stock during 1963 and 1964, which stock had been donated by petitioner...
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.