Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent determined deficiencies in petitioner's 1986 and 1987 consolidated Federal income tax in the amounts of $60,558 and $30,508, respectively. The issues presented for our consideration are: (1) Whether franchise fees are includable in the year of receipt or in the year the contractual performance is complete; and (2) whether gasoline pump canopies, fixtures, and signs should be classified in...
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.