Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $3,161.00 in petitioner's income tax for the taxable year ended December 31, 1976.
Some of the facts have been stipulated and are found accordingly.
Petitioner resided in Dayton, Ohio, at the time he filed his petition herein.
Respondent's deficiency notice made various adjustments relating to petitioner's cost of goods sold and deductions...
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.