Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $5,334.05 in petitioner's 1972 Federal income tax. The petitioner not only challenges the deficiency but claims an overpayment of $1,313.25. The issues presented are: (1) Whether petitioner is entitled to file a joint income tax return for 1972; and (2) whether petitioner acquired by inheritance his interest in 831 acres of farmland in Hood County, Tex., which he...
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.