Memorandum Opinion
WILBUR, Judge:
Respondent determined a deficiency of $2,052.03 in petitioners' Federal income tax for 1974. The sole issue for determination is whether petitioners are entitled to a miscellaneous deduction in the amount of $7,262.78 for "Refusal to support War Crimes and preparation for genocide." Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure.
Petitioners, Charles E...
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.