Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $1,575 deficiency in petitioner's 1972 income tax. Mutual concessions have eliminated all controversy in respect of adjustments made by the Commissioner, and there remains in issue solely the question whether petitioner was entitled to have his tax computed at joint return rates. The facts have been stipulated.
Petitioner, an airline pilot, resided in the State of Hawaii when the petition...
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.