Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $148,229.83 in the income tax of petitioner for the taxable year ended December 31, 1965. Included in this determination was respondent's disallowance of a tentative net operating loss deduction from the taxable year ended December 31, 1968.
The parties have settled most issues by stipulation, and only the following alternative questions remain for decision...
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.