Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined deficiencies in petitioners' joint Federal income taxes for calendar years 1978 and 1979 in the amounts of $31,104.54 and $16,749.25, respectively. The issue presented for consideration is whether a shareholder-officer of a corporation may deduct amounts paid with respect to the 100-percent assessment under section 6672
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.