Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in income tax against petitioners in the amount of $4,191. The issues for decision are whether petitioners are entitled to a loss deduction of $7,000 and whether they are entitled to deductions for certain charitable contributions.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and attached exhibit are incorporated...
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.