Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By letter dated March 1, 1978 respondent determined a deficiency in income taxes paid by petitioner for his taxable year ended December 31, 1975 in the amount of $32,492. The only issue before us is whether petitioner sold any goodwill when his interest in a pipe rental business was sold.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of...
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.