WELLS, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
TYE— Deficiency 12/27/75 .............................1 $595,009 12/30/78 ............................. 595,009
After concessions, the issue for decision is whether section 162(g)
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.