Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $2,097.00 in the petitioners' Federal income tax for 1975. The issues for decision are whether the Federal income tax is constitutional, and whether the petitioners must report their income in terms of Federal Reserve notes and pay a tax on the income so reported.
Findings of Fact
The petitioners, Austin C. Wikoff and Louella Wikoff, husband...
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.