Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1973 and 1974 in the respective amounts of $200,062.11 and $274.22. After various concessions made by the parties prior to trial, as well as upon brief, only one issue remains for the Court to decide: whether, under the facts of this case, an installment sale of certain securities...
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.