Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $2,445.67 in petitioners' Federal income tax for 1974 and additions to tax of $177.65 and $1,027.72 for the years 1973 and 1974, respectively.
1. Whether losses incurred by petitioners from commodity futures transactions in 1974 are deductible as ordinary or capital losses;
2. Whether...
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.