Tietjens, Judge: The Commissioner determined deficiencies in the joint individual income tax liability of Raymond H. Adams and his former wife, now known as Nellie M. Wagonmaker (not a party in this case), as follows: Year Deficiency 1956 _$9,189. 84 1957 _ 20, 844.16 1958 _ 28,272.29 Year Deficiency 1959 _$14, 610.28 1960 _ 21,554.71 1961_ 31,290.26 <p…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.