WILES, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1974 .............. $5,849.52 1975 .............. 5,245.05 1976 .............. 5,392.96
The sole issue for decision is whether petitioners may deduct unpaid real estate taxes for the years in issue.
Findings of Fact
All 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.