Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $1,178 deficiency in petitioners' 1972 income tax. At issue is whether they are entitled to carry forward losses which they incurred in 1960 and 1963 by reason of confiscations by the Cuban government in those years. Substantially all of the relevant facts have been stipulated. A small amount of oral testimony was presented that did not add materially to the stipulated facts.
Petitioners...
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.