Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1970 in the amount of $5,083.91.
Other issues having been disposed of by agreement of the parties, the issues remaining for decision are:
(1) Whether the following assets of petitioners became worthless during the year in issue:
(a) A $3,198 note from Children's Movie of the Month;
(b) Stock of Children...
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.