Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for 1973 and 1974 in the amounts of $132 and $2,032, respectively. One issue having been conceded by petitioner, the only issue remaining for decision is whether petitioner is entitled to carry through to his personal Federal income tax returns for 1973 and 1974 one-half of the net operating loss incurred in each of those years by SHAP Enterprises...
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.