Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $585.50 in petitioners' Federal income tax for 1973. The sole issue presented is whether petitioners are entitled to a "war tax credit" in the amount of $585.75. Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure. Petitioners presented oral testimony and a memorandum of authorities in support of their position.
Briefly stated...
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.