Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
On October 3, 1985, respondent issued a statutory notice of deficiency to petitioners for the taxable year ended December 31, 1981, having determined a deficiency in the amount of $59,512.59. The sole issue for decision is the fair market value of a facade servitude donated to the Preservation Alliance of New Orleans.
Findings of Fact
Some of the facts have been stipulated and are...
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.