Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for 1973 and 1974 of $2,737.77 and $3,747.81, respectively. The sole issue for decision is the amount, if any, of the income from a family farming partnership which petitioner must include in her gross income for 1973 and 1974.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
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.