Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $2,870 in petitioners' income tax for 1975 and liability for an excise tax in the amount of $90 under section 49731 for the same year. The parties have agreed on the disposition of several issues, and the only ones remaining for decision are (1) whether petitioners are entitled in 1975 to deduct $1,500 which was paid into an individual...
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.