Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $10,274.25 in the income tax of petitioners for 1973. At issue is the taxpayer's right to deduct certain payments made by his wholly-owned corporation in respect of liabilities and expenses incurred by his predecessor sole proprietorship. Concessions by the parties have eliminated other issues.
Findings of Fact
Some of the facts have been stipulated...
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.